Arizona § 42-2066 Statute of limitations on tax debts

Arizona Statutes

§ 42-2066 — Statute of limitations on tax debts

Arizona·Title 42 Arizona Revised Statutes·Ch. 2 TAXPAYER PROTECTION AND SERVICES·Art. 2 Taxpayers' Bill of Rights

A taxpayer's obligations for any tax, interest or penalty required to be collected by the department for any tax period are extinguished, if not previously satisfied, ten years after the amount of tax determined to be due becomes final unless one of the following circumstances applies:

1.The department has commenced a suit to collect the debt pursuant to section 42-1114.

2.The taxpayer has agreed in writing to extend this time period before the time period expires.

3.Enforced collection has been stayed by the operation of federal or state law during the period. The period of limitations prescribed by this section is extended by the period of time that the department was stayed from engaging in enforced collections.

Free access — add to your briefcase to read the full text and ask questions with AI

A taxpayer's obligations for any tax, interest or penalty required to be collected by the department for any tax period are extinguished, if not previously satisfied, ten years after the amount of tax determined to be due becomes final unless one of the following circumstances applies:

1. The department has commenced a suit to collect the debt pursuant to section 42-1114.

2. The taxpayer has agreed in writing to extend this time period before the time period expires.

3. Enforced collection has been stayed by the operation of federal or state law during the period. The period of limitations prescribed by this section is extended by the period of time that the department was stayed from engaging in enforced collections.

Arizona § 42-2066 (Statute of limitations on tax debts) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.