Arizona § 42-1116.02 Department of revenue tax fraud interdiction fund; uses

Arizona Statutes

§ 42-1116.02 — Department of revenue tax fraud interdiction fund; uses

Arizona § 42-1116.02

Title 42Arizona Revised Statutes

Ch. 1ADMINISTRATION

Art. 3General Administrative Provisions

This text of Arizona § 42-1116.02 (Department of revenue tax fraud interdiction fund; uses) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-1116.02 (2026).

Text

A.The department of revenue tax fraud interdiction fund is established consisting of fines collected pursuant to section 42-1127, subsection B, paragraphs 5 and 6.

B.The director shall administer the fund. Subject to legislative appropriation, the director shall:

1.Use fifty percent of the monies in the fund to detect violations and enhance tax fraud analytics used to detect violations pursuant to section 42-1127, subsection B.

2.Transfer fifty percent of the monies in the fund to the attorney general for prosecuting violations pursuant to section 42-1127, subsection B.

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A. The department of revenue tax fraud interdiction fund is established consisting of fines collected pursuant to section 42-1127, subsection B, paragraphs 5 and 6.

B. The director shall administer the fund. Subject to legislative appropriation, the director shall:

1. Use fifty percent of the monies in the fund to detect violations and enhance tax fraud analytics used to detect violations pursuant to section 42-1127, subsection B.

2. Transfer fifty percent of the monies in the fund to the attorney general for prosecuting violations pursuant to section 42-1127, subsection B.