Arizona Laws 42-1112. Enforcement powers and duties
In performing its duties pursuant to this article the department may:
Terms Used In Arizona Laws 42-1112
- Department: means the department of revenue. See Arizona Laws 42-1001
- Director: means the director of the department. See Arizona Laws 42-1001
- Internal revenue code: means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2023, including those provisions that became effective during 2022 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2023. See Arizona Laws 42-1001
- 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
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
1. Examine any books, papers, records or memoranda bearing on the matters required to be included in the return of any taxpayer.
2. Require from a taxpayer’s consolidated return, filed under sections 1501 and 1502 of the United States internal revenue code copies of:
(a) The first page.
(b) Schedule J.
(c) The company balance sheets.
(d) The income statement spreadsheets.
3. Require the attendance of the taxpayer or of any other person having knowledge in the premises and for such purposes may:
(a) Take testimony.
(b) Require material proof for its information.
(c) Administer oaths.
4. Issue subpoenas and subpoenas duces tecum, signed by the director or his designee, to be served on any person for the purposes of this section.