Index of Articles and Regulations

*This information is for Model City Tax Code purposes only.

Articles and Regulations

Section Title
500 Administration of This Chapter; Rule Making
510 Divulging of Information Prohibited; Exceptions Allowing Disclosure
515 Duties of the Taxpayer Problem Resolution Officer
516 Taxpayer Assistance Orders
517 Basis for Evaluating Employee Performance
520 Reporting and Payment of Tax
530 When Tax Due; When Delinquent; Verification of Return; Extensions
540 Interest and civil penalties
541 Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition
542 Prospective application of new law or interpretation or application of law
545 Deficiencies; when inaccurate return is filed; when no return is filed; estimates
546 Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules
550 Limitation Periods
553 Examination of Taxpayer Records; Joint Audits
555 Tax Collector May Examine Books and Other Records; Failure to Provide Records
556 No Additional Audits or Proposed Assessments; Exceptions
560 Erroneous Payment of Tax; Credits and Refunds; Limitations
565 Payment of Tax by the Incorrect Taxpayer or to the Incorrect Arizona City or Town
567 (Reserved)
570 Administrative Review; Petition for Hearing or for Redetermination; Finality of Order
571 Jeopardy Assessments (Reg.571.1)
572 Expedited Review of Jeopardy Assessments
575 Judicial Review
577 Refunds of Taxes Paid Under Protest
578 Reimbursement of Fees and Other Costs; Definitions
580 Criminal Penalties
590 Civil Actions
595 Collection of Taxes When There is Succession in and/or Cessation of Business
596 Agreement for Installment Payments of Tax
597 Private Taxpayer Rulings; Request; Revocation or Modification; Definition
Section Title
7 Tucson Access To Care Act
Section Title
8 See Prescott, Williams, Winslow and Yuma individual pages
Section Title
100.1 Brokers - Repealed and Replaced with Section 100.1 effective October 1, 2019
100.3 Retailers - Repealed and Replaced with Section 100.3 effective October 1, 2019
100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans - Repealed and Replaced with Section 100.4 effective October 1, 2019
100.5 Remediation Contracting - Repealed and Replaced with Section 100.5 effective October 1, 2019
115.1 Computer hardware, software, and data services
120.1 Reg. 120.1 - Repealed effective July 1, 2013
200.1 When deposits are includable in gross income
250.1 Excess tax collected
270.1 Proprietary activities of municipalities are not considered activities of a governmental entity
270.2 Proprietary clubs
405.1 Local advertising examples
405.2 Advertising activity within the City
407.1 (Reserved) - (See City of Phoenix info page)
415.1 Distinction between the categories of construction contracting
415.2 Distinction between construction contracting and certain related activities
415.3 Construction contracting; tax rate effective date
425.1 Distinction between job printing and certain related activities
435.1 Distinction between publishing of periodicals and certain related activities
435.2 Advertising income of publishers and distributors of newspapers and other periodicals
445.1 When the rental, leasing, and licensing of real property is exempt as "casual"
445.2 (Repealed by the 1995 Amendments)
445.3 Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging
450.1 Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities
450.2 Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges
450.3 Rental, leasing, and licensing for use of equipment with operator
450.4 Rental, leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property
450.5 Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges
455.1 Gratuities related to restaurant activity
460.1 Distinction between retail sales and certain other transfers of tangible personal property
460.2 Retail sales: trading stamp company transactions
460.3 Retail sales: membership fees of retailers - Repealed effective October 1, 2019
460.4 Retail sales: professional services
460.5 Retail sales: monetized bullion; numismatic value of coins
460.6 Retail sales: consignment sales - Repealed effective October 1, 2019
465.1 Retail sales: repair services
465.2 Retail sales: warranty, maintenance, and similar service contracts
465.3 Retail sales: sale of containers, paper products, and labels
465.4 Retail sales: aircraft acquired for use outside the State - Repealed effective October 1, 2019
470.1 Telecommunication services
475.1 Distinction between transporting for hire and certain related activities
520.1 Reports made to the City
520.2 Change of method of reporting
555.1 Administrative Request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond
571.1 Collection of tax in jeopardy