Versions of See prior versions of a law on LawServer 2024 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2023 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2022 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2021 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2020 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2019 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2018 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2016 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2015 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2014 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2013 Arizona Laws 42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition 2009 Arizona Laws 42-1103.02 – Understatement of taxpayer’s liability by return preparer; civil penalty; definition