§ 27.6.1 INTRODUCTION.

JurisdictionArizona

§ 27.6.1 Introduction. In Arizona, a single set of statutes, A.R.S. §§ 42-1101 to 1129, governs administrative review and appeals for a variety of taxes administered by the department involving the filing of a return by the taxpayer, including income taxes, transaction privilege (sales) and use taxes. Thus, although specific requirements, including important time limitations, may differ among the types of taxes, the following discussion regarding income and transaction privilege taxes illustrate the appeal...

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