Arizona Laws 42-1051. Definitions
Current as of: 2024 | Check for updates
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In this article, unless the context otherwise requires:
Terms Used In Arizona Laws 42-1051
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- 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
1. "State" means the District of Columbia and any state, territory or possession of the United States.
2. "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.
(b) Penalties lawfully imposed pursuant to a taxing statute.
(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.