Arizona Revised Statutes Title 42. Taxation § 42-1112. Enforcement powers and duties

1. Examine any books, papers, records or memoranda bearing on the matters required to be included in the return of any taxpayer.

2. Require from a taxpayer's consolidated return, filed under §§ 1501 and 1502 of the United States internal revenue code 1 copies of:

3. Require the attendance of the taxpayer or of any other person having knowledge in the premises and for such purposes may:

4. Issue subpoenas and subpoenas duces tecum, signed by the director or his designee, to be served on any person for the purposes of this section.