Skip to main content

Arizona Revised Statutes Title 28. Transportation § 28-5931. Definitions

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

In this article, unless the context otherwise requires:

1. “Confidential information”:

(a) Includes:

(i) Reports and other statements filed with the director concerning the taxes, fees, penalties and interest imposed by this chapter.

(ii) Applications for a license required under this chapter.

(iii) Information discovered pursuant to this chapter concerning a person's business affairs, operation, taxes, fees and receipts by the director whether or not by compulsory process.

(iv) Information relating to taxes obtained from the department of revenue.

(v) Information supplied at the special request of the director by a taxpayer that the taxpayer requests to be held in confidence.

(b) Does not include information that is otherwise a public record.

2. “Levy” includes the power of distraint and seizure by any means.

3. “Tax” means any tax, fee, penalty or interest imposed by this title.

4. “Tax administration” includes the levy and assessment, collection, investigation, litigation, statistical gathering, enforcement, policymaking and management functions of the director in connection with this chapter.

5. “Taxpayer” means a person liable for a tax.

Cite this article: - Arizona Revised Statutes Title 28. Transportation § 28-5931. Definitions - last updated March 08, 2022 |

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Thank you. Your response has been sent.

Copied to clipboard