Arizona § 42-2068 Suspension of running of period of limitations during taxpayer disability

Arizona Statutes

§ 42-2068 — Suspension of running of period of limitations during taxpayer disability

Arizona § 42-2068

Title 42Arizona Revised Statutes

Ch. 2TAXPAYER PROTECTION AND SERVICES

Art. 2Taxpayers' Bill of Rights

This text of Arizona § 42-2068 (Suspension of running of period of limitations during taxpayer disability) 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. § 42-2068 (2026).

Text

A.Notwithstanding section 42-1106, the running of the statute of limitations for refunds is suspended if an individual, as defined in section 43-104, is financially disabled and eligible for equitable tolling of the statute of limitations for refunds under section 6511(h) of the internal revenue code. The department shall suspend the statute of limitations during any period of a qualifying individual's life that the individual is financially disabled.

B.A determination under this section may be appealed pursuant to section 42-1251 or 42-1253.

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A. Notwithstanding section 42-1106, the running of the statute of limitations for refunds is suspended if an individual, as defined in section 43-104, is financially disabled and eligible for equitable tolling of the statute of limitations for refunds under section 6511(h) of the internal revenue code. The department shall suspend the statute of limitations during any period of a qualifying individual's life that the individual is financially disabled.

B. A determination under this section may be appealed pursuant to section 42-1251 or 42-1253.