Terms Used In Arizona Laws > Title 42 > Chapter 1 > Article 2 - Reciprocity

• Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
• State: means the District of Columbia and any state, territory or possession of the United States. See Arizona Laws 42-1051
• Statute: A law passed by a legislature.
• Tax: means :

  (a) Assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise. See Arizona Laws 42-1051

• United States: includes the District of Columbia and the territories. See Arizona Laws 1-215