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Arizona Revised Statutes Title 42. Taxation § 42-2074. Equitable relief from joint and several liability

Current as of January 01, 2025 | Updated by Findlaw Staff

A. The director may relieve an individual from joint and several liability under the following circumstances:

1. Taking into account all of the facts and circumstances, it is inequitable to hold the individual liable for all or part of any unpaid tax or any deficiency.

2. Relief is not available to the individual under § 42-2201 or 42-2202.

B. The director's decision is considered to be the department's final decision or order and is subject to appeal to the state board of tax appeals under § 42-1253.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-2074. Equitable relief from joint and several liability - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-2074/

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