Taxpayer is entitled to interest abatement for 45 month period during which the protest was not worked because an auditor was not assigned to the matter. There are no grounds to abate remaining interest or tax.

The Department was authorized to revoke or suspend the license of a wholesale distributor of tobacco products. The extent to which the distributor failed to comply with his reporting and filing obligations, the practicality of a suspension as compared to a revocation of the license, and the possible consequences of any tobacco tax and licensing enforcement deemed not diligent under the tobacco Master Settlement Agreement favored revocation of the license.

Taxpayers cannot claim Schedule C lost for amounts allegedly paid to their son in cash without evidence to support payments.

The gross proceeds or gross income from recreational tours using motor vehicles designed to operate on and off public highways are subject to taxation under the amusement classification of A.R.S. § 42-5073 and the Model City Tax Code (“MCTC”) § -410