Arizona Laws 42-5026. Failure to file return; notice; hearing; levy of tax
A. If any person required to file a return fails or refuses to do so, the department shall proceed to obtain facts and information on which to base the tax prescribed by this article, and for such purpose the department or its agent may examine the books, records and papers of such person, and may take evidence on oath of any person who it believes is in possession of facts or information pertinent to the inquiry. The director or his agent may administer the oath. As soon as the department procures such information it shall hold a public hearing for the purpose of ascertaining the amount of tax payable by such person.
Terms Used In Arizona Laws 42-5026
- Department: means the department of revenue. See Arizona Laws 42-1001
- Director: means the director of the department. See Arizona Laws 42-1001
- 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.
- Oath: A promise to tell the truth.
- Oath: includes an affirmation or declaration. See Arizona Laws 1-215
- 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
- Taxpayer: means any person who is liable for any tax imposed by this article. See Arizona Laws 42-5001
- Writing: includes printing. See Arizona Laws 1-215
B. The department shall give not less than ten days’ notice in writing of the time and place of holding the hearing, which shall be mailed to the person at his last known address, or served upon him personally. To represent the taxpayer at the hearing or to appear on the taxpayer’s behalf is deemed not to be the practice of law.
C. The levy of the tax after such hearing shall be final as to any person who fails or refuses to file a return.