§ 27.2.1 THE DEPARTMENT OF REVENUE.

JurisdictionArizona

§ 27.2.1 The Department of Revenue. This state agency has "such divisions as the director deems necessary." A.R.S. § 42-1003(A). The department is responsible for administering and collecting most taxes imposed by the state legislature, including income taxes, transaction privilege (sales) taxes, and luxury taxes.

In evolving its policies and procedures, the department often must make an initial construction of tax statutes. However, a later change in department policy will not necessarily prevent the...

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