§ 27.6.2 ORIGINS OF THE TAX DISPUTE.

• Jurisdiction: Arizona

§ 27.6.2 Origins of the Tax Dispute. Which provisions govern the review of income and privilege tax matters will depend on the way in which the dispute arises. Since the primary mechanism for administering the income tax and privilege tax laws relies on the "voluntary" filing of a return by the taxpayer, most of the provisions for review assume that the taxpayer has filed a return that the department is disputing. Most of this discussion therefore assumes that the taxpayer has filed an appropriate return.

...