Arizona § 42-2074 Equitable relief from joint and several liability

Arizona Statutes

§ 42-2074 — Equitable relief from joint and several liability

Arizona § 42-2074

Title 42Arizona Revised Statutes

Ch. 2TAXPAYER PROTECTION AND SERVICES

Art. 2Taxpayers' Bill of Rights

This text of Arizona § 42-2074 (Equitable relief from joint and several liability) 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. § 42-2074 (2026).

Text

A.The director may relieve an individual from joint and several liability under the following circumstances:

1.Taking into account all of the facts and circumstances, it is inequitable to hold the individual liable for all or part of any unpaid tax or any deficiency.

2.Relief is not available to the individual under section 42-2201 or 42-2202.

B.The director's decision is considered to be the department's final decision or order and is subject to appeal to the state board of tax appeals under section 42-1253.

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A. The director may relieve an individual from joint and several liability under the following circumstances:

1. Taking into account all of the facts and circumstances, it is inequitable to hold the individual liable for all or part of any unpaid tax or any deficiency.

2. Relief is not available to the individual under section 42-2201 or 42-2202.

B. The director's decision is considered to be the department's final decision or order and is subject to appeal to the state board of tax appeals under section 42-1253.