Ariz. Admin. Code § R15-7-405 - Deficiencies; Payment; Appeal
A. If
the Department determines that additional tax is due, the Department shall
issue an assessment for the additional tax due plus any applicable penalty and
interest. In any assessment the Department shall indicate the taxable income
for the period of the audit, the tax that should have been paid, the tax
actually paid, the additional tax due, and the amount of any penalty and
interest owed. The Department shall mail an assessment by certified mail to the
last known address of the licensee.
B. If a licensee fails to make a report as
required under A.R.S. §
5-407,
the Department shall obtain facts upon which to base an assessment. The
Department may issue a subpoena requiring the licensee, its employees, and its
agents to testify under oath.
C. A
licensee may, within 30 days of receipt of an additional assessment or tax
determination, file a petition for a hearing, correction, or redetermination of
the Department's assessment. The licensee shall file the petition under A.R.S.
Title 41, Chapter 6, Article 10.
Notes
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