Arizona Laws 42-2074. Equitable relief from joint and several liability
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A. The director may relieve an individual from joint and several liability under the following circumstances:
Terms Used In Arizona Laws 42-2074
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Department: means the department of revenue. See Arizona Laws 42-1001
- Director: means the director of the department. See Arizona Laws 42-1001
- state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
1. Taking into account all of the facts and circumstances, it is inequitable to hold the individual liable for all or part of any unpaid tax or any deficiency.
2. Relief is not available to the individual under section 42-2201 or 42-2202.
B. The director’s decision is considered to be the department‘s final decision or order and is subject to appeal to the state board of tax appeals under section 42-1253.