Skip to main content

TPT License Renewal: The Arizona Department of Revenue is advising businesses to renew their transaction privilege tax (TPT) licenses, which are due January 1, 2023, and penalties will be assessed for all renewals after January 31.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Reimbursement of fees and other costs; definitions
  • Transaction Privilege Tax
    • Quick Reference
    • Notice and Correspondence Resources
    • Do I Need a TPT License?
    • TPT License
      • Applying for a TPT License
      • AZTaxes User Access
      • License Fees, Cancellation and Other Changes
      • Renewing a TPT License
      • TPT Filing Frequency
      • Updating a TPT Account
    • Due Dates
    • Reporting Guide
    • Adult Use Marijuana
      • Filing Requirements
      • Definitions and Frequently Asked Questions
      • Marijuana Tax Collection
      • Marijuana Business Audit
    • Aircraft Use Tax
    • Contracting Guidelines
      • MRRA Contracting
      • Modification Contracting
      • MRRA v Modification Summary
      • Bond for Contractors
      • Speculative Builder
      • Contracting Examples
      • Contracting Forms
      • Contracting FAQs
    • Commercial Lease
    • Online Lodging Marketplace
    • Residential Rental Guidelines
      • For Property Owners
      • For Property Management Companies (PMC)
      • Residential Rental Licensing Requirements and Processes
      • What Residential Rental Income is Taxable?
    • Short-Term Lodging
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MTCC Updates
        • MTCC Members
        • MTCC Past Agendas & Minutes
      • Municipal Tax Hearing Office Archive
      • Options by City
      • Rate and Code Updates
    • Motor Vehicle Sales
    • Peer-to-Peer Car Rental
    • Nexus Program TPT
    • Retail Sales Subject to TPT
      • Arizona-Based Sellers without Storefront
      • In-State Sellers
      • Out-of-State Sellers
        • Economic Threshold
        • FAQ - Remote Sellers and Marketplace Facilitators
        • Filing Requirements
        • Liability Relief
        • Licensing and Renewal Requirements
        • Marketplace Facilitators/Remote Sellers Tax Rates
    • Special Events, Craft Shows & Trade Shows
      • Promoters of Special Events
      • Vendors
    • Tax Factoring
    • License Compliance Program
    • Location Based Reporting
    • Deduction Codes
    • TPT Exemptions
    • Tax Rate Table
    • TPT Audit
    • TPT Forms
    • TPT Rulings, Procedures and Notices
    • TPT Refunds
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

Reimbursement of fees and other costs; definitions

Section Number: 
578.00

*This information is for Model City Tax Code purposes only

MCTClogo.png

Model City Tax Code

 

(a) A taxpayer who is a prevailing party may be reimbursed for reasonable fees and other costs related to any administrative proceeding brought by the taxpayer pursuant to Section ___-570(b). For purposes of this Section, a taxpayer is considered to be the prevailing party only if both of the following are true:

(1) the Tax Collector's position was not substantially justified.

(2) the taxpayer prevails as to the most significant issue or set of issues.

(b) Reimbursement under this Section may be denied if any of the following circumstances apply:

(1) during the course of the proceeding the taxpayer unduly and unreasonably protracted the final resolution of the matter.

(2) the reason that the taxpayer prevailed is due to an intervening change in the applicable law.

(c) The taxpayer shall present an itemization of the reasonable fees and other costs to the Taxpayer Problem Resolution Officer within thirty (30) days after receipt by the taxpayer of a notice of refund or recalculated assessment issued by the Tax Collector pursuant to Section ___-570(b)(8). The Taxpayer Problem Resolution Officer shall determine the validity of the fees and other costs within thirty (30) days after receiving the itemization. The Taxpayer Problem Resolution Officer's decision is considered a final decision. Either the taxpayer or the Tax Collector may seek judicial review of the Taxpayer Problem Resolution Officer's decision. An action for judicial review, however, shall not be commenced more than thirty (30) days after receipt of the resolution officer's decision.

(d) In the event judicial review is not sought pursuant to subsection (c) above, the City shall pay the fees and other costs awarded as provided in this Section within thirty days after demand by a person who has received an award pursuant to this Section.

(e) Reimbursement to a taxpayer under this Section shall not exceed twenty thousand dollars or actual monies spent, whichever is less. The reimbursable attorney or representative fees shall not exceed one hundred dollars per hour or actual monies spent, whichever is less, unless the Taxpayer Problem Resolution Officer determines that an increase in the cost of living or a special factor such as the limited availability of qualified attorneys or representatives for the proceeding involved justifies a higher fee.

(f) For purposes of this Section "reasonable fees and other costs" means fees and other costs that are based on prevailing market rates for the kind and quality of the furnished services, but not exceeding the amounts actually spent for expert witnesses, the cost of any study, analysis, report, test or project that is found to be necessary to prepare the party's case and necessary fees for attorneys or other representatives.

Print Friendly, PDF & Email

 

< Back to Index Articles and Regulations

Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers