Arizona § 49-1034 Audits

Arizona Statutes

§ 49-1034 — Audits

Arizona § 49-1034

Title 49Arizona Revised Statutes

Ch. 6UNDERGROUND STORAGE TANK REGULATION

Art. 2Underground Storage Tank Tax

This text of Arizona § 49-1034 (Audits) 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. § 49-1034 (2026).

Text

The director may require a person who is required to pay the tax under this article to appear, at reasonable times and on reasonable notice, at the director's office and produce such records and information as are specified in the notice to determine compliance with this article. The director shall audit the records of a sufficient number of taxpayers under this section to ensure general compliance with this article.

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The director may require a person who is required to pay the tax under this article to appear, at reasonable times and on reasonable notice, at the director's office and produce such records and information as are specified in the notice to determine compliance with this article. The director shall audit the records of a sufficient number of taxpayers under this section to ensure general compliance with this article.