A. Whenever state or local law enforcement agency personnel in the course of an investigation obtain knowledge or a good faith belief that a person has received illegal income with an estimated value in excess of one thousand dollars, the person in charge of the investigation shall provide identifying information to the department. The law enforcement agency shall cooperate fully with the department in providing the department with information regarding the illegal income. Such cooperation and identifying information shall include but is not limited to the provision of names, addresses, the identity and location of income sources, and the identity and location of assets.

Terms Used In Arizona Laws 43-207

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
  • Property: includes both real and personal property. See Arizona Laws 1-215

B. Whenever any person prosecuting a person on behalf of the state obtains information in the course of the prosecution which information shows that the person being prosecuted has received or may have received illegal income in excess of one thousand dollars and it appears that the information has not been previously reported to the department, the prosecutor shall immediately provide identifying information to the department. The prosecutor shall cooperate fully with the department in providing information regarding the person and amount of illegal income received.

C. The monies collected in taxes as a result of information provided to the department under this section shall be deposited in the state general fund.

D. For the purposes of this section:

1. "Illegal income" means any economic benefit of money or property of any kind derived from any unlawful activity, including but not limited to theft, robbery, forgery, bribery, prostitution, gambling, fraud, or unlawful sales.

2. "State or local law enforcement agency" means the department of public safety, county sheriff departments, and municipal police departments.

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