Arizona § 42-5026 Failure to file return; notice; hearing; levy of tax

Arizona Statutes

§ 42-5026 — Failure to file return; notice; hearing; levy of tax

Arizona § 42-5026

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 1General Administrative Provisions

This text of Arizona § 42-5026 (Failure to file return; notice; hearing; levy of tax) 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. § 42-5026 (2026).

Text

A.If any person required to file a return fails or refuses to do so, the department shall proceed to obtain facts and information on which to base the tax prescribed by this article, and for such purpose the department or its agent may examine the books, records and papers of such person, and may take evidence on oath of any person who it believes is in possession of facts or information pertinent to the inquiry. The director or his agent may administer the oath. As soon as the department procures such information it shall hold a public hearing for the purpose of ascertaining the amount of tax payable by such person.

B.The department shall give not less than ten days' notice in writing of the time and place of holding the hearing, which shall be mailed to the person at his last known ad

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A. If any person required to file a return fails or refuses to do so, the department shall proceed to obtain facts and information on which to base the tax prescribed by this article, and for such purpose the department or its agent may examine the books, records and papers of such person, and may take evidence on oath of any person who it believes is in possession of facts or information pertinent to the inquiry. The director or his agent may administer the oath. As soon as the department procures such information it shall hold a public hearing for the purpose of ascertaining the amount of tax payable by such person.

B. The department shall give not less than ten days' notice in writing of the time and place of holding the hearing, which shall be mailed to the person at his last known address, or served upon him personally. To represent the taxpayer at the hearing or to appear on the taxpayer's behalf is deemed not to be the practice of law.

C. The levy of the tax after such hearing shall be final as to any person who fails or refuses to file a return.