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Current as of January 01, 2025 | Updated by Findlaw Staff
A. The department of revenue tax fraud interdiction fund is established consisting of fines collected pursuant to § 42-1127, subsection B, paragraphs 5 and 6.
B. The director shall administer the fund. Subject to legislative appropriation, the director shall:
1. Use fifty percent of the monies in the fund to detect violations and enhance tax fraud analytics used to detect violations pursuant to § 42-1127, subsection B.
2. Transfer fifty percent of the monies in the fund to the attorney general for prosecuting violations pursuant to § 42-1127, subsection B.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-1116.02. Department of revenue tax fraud interdiction fund; uses - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-1116-02/
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 before relying on it for your legal needs.
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