Arizona Revised Statutes Title 42. Taxation § 42-1101.01. Definitions

1. “Audit” means a review or examination of a taxpayer's accounts, financial information, books and records and any other document to ensure information is reported correctly on a return in accordance with this chapter and to verify the reported amount of tax is correct.

2. “Electronic return preparer” means a person who for compensation prepares an electronic return, statement or other document or prepares a substantial portion of an electronic return, statement or other document or transforms a paper version of a completed return, statement or other document to an electronic version of the same return, statement or other document for filing with the department. Electronic return preparer does not include a person who for compensation provides only computational and informational software used to prepare and file taxes.

3. “Electronic return transmitter” means a person who receives the electronic return, statement or other document from a taxpayer or electronic return preparer for ultimate transmittal to the department.

4. “Return preparer”:

5. “Return, statement or other document” means any return, claim for refund, statement or other document that is required or authorized to be filed with the department pursuant to this title or title 43,  1 including returns for any political subdivision of this state for which the department collects taxes.