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Current as of January 01, 2025 | Updated by Findlaw Staff
A. The administration of this article is vested in and shall be exercised by the department of revenue according to chapter 1, articles 1 and 3 of this title and this article, 1 and all payments required by this article shall be made to the department.
B. The enforcement of this article in any court of the state shall be under the exclusive jurisdiction of the department and the attorney general.
C. The department shall appoint, as necessary, such agents, clerks and stenographers as authorized by law, who shall perform such duties as may be required not inconsistent with this article, and who shall be authorized to act for the department as it prescribes and as provided by this article. Each agent shall execute a bond in the amount of five thousand dollars conditioned upon the faithful discharge of the agent's duties, but the department may, in its discretion, bond all or any of its agents by a multiple or joint bond. The agents, clerks and stenographers may be removed by the department for cause, and the department shall be the final judge of the sufficiency of the cause.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-5003. Administration and enforcement of article; employees; bonds - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-5003/
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