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No Additional Audits or Proposed Assessments; Exceptions

*This information is for Model City Tax Code purposes only. (a) Once the Tax Collector completes an examination authorized by Section ___-555 and a written notice of the determination of a deficiency has been issued to the taxpayer pursuant to
Read more about No Additional Audits or Proposed Assessments; Exceptions

Payment of Tax by the Incorrect Taxpayer or to the Incorrect Arizona City or Town

*This information is for Model City Tax Code purposes only. (a) When it is determined that taxes have been reported and paid to the City by the wrong taxpayer, any taxes erroneously paid shall be transferred by the City to the privilege tax account
Read more about Payment of Tax by the Incorrect Taxpayer or to the Incorrect Arizona City or Town

Private Taxpayer Rulings; Request; Revocation or Modification; Definition

*This information is for Model City Tax Code purposes only. (a) The Tax Collector shall issue private taxpayer rulings to taxpayers and potential taxpayers on request. Each request shall be in writing and shall: (1) state the name, address and, if
Read more about Private Taxpayer Rulings; Request; Revocation or Modification; Definition

Prospective application of new law or interpretation or application of law

*This information is for Model City Tax Code purposes only. (a) Unless expressly authorized by law, the Tax Collector shall not apply any newly enacted legislation retroactively or in a manner that will penalize a taxpayer for complying with prior
Read more about Prospective application of new law or interpretation or application of law

Refunds of Taxes Paid Under Protest

*This information is for Model City Tax Code purposes only. In the event the Hearing Officer's decision or a final judgment by the Court is rendered in favor of the taxpayer to recover protested taxes, it shall be the duty of the Tax Collector, upon
Read more about Refunds of Taxes Paid Under Protest

Reimbursement of Fees and Other Costs; Definitions

*This information is for Model City Tax Code purposes only. (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)
Read more about Reimbursement of Fees and Other Costs; Definitions

Reporting and Payment of Tax

*This information is for Model City Tax Code purposes only. (a) Returns. The returns required under this Chapter shall be made upon forms prescribed or approved by the Tax Collector, and shall be considered filed only when the accuracy of the return
Read more about Reporting and Payment of Tax

Tax Collector May Examine Books and Other Records; Failure to Provide Records

*This information is for Model City Tax Code purposes only. (a) The Tax Collector may require the taxpayer to provide and may examine any books, records, or other documents of any person who, in the opinion of the Tax Collector, might be liable for
Read more about Tax Collector May Examine Books and Other Records; Failure to Provide Records

Taxpayer Assistance Orders

*This information is for Model City Tax Code purposes only. (a) The Taxpayer Problem Resolution Officer, with or without a formal written request from a taxpayer, may issue a taxpayer assistance order that suspends or stays an action or proposed
Read more about Taxpayer Assistance Orders

When Tax Due; When Delinquent; Verification of Return; Extensions

*This information is for Model City Tax Code purposes only. (a) Except as provided elsewhere in this Section, the taxes shall be due and payable monthly on or before the twentieth (20th) day of the month next succeeding the month in which the tax
Read more about When Tax Due; When Delinquent; Verification of Return; Extensions

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