42-1101.01. Definitions

379 words·~2 min read·/az/title-42/42-1101-01

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

In this article, unless the context otherwise requires:

1. "Audit" means a review or examination of a taxpayer's accounts, financial information, books and records and any other document to ensure information is reported correctly on a return in accordance with this chapter and to verify the reported amount of tax is correct.

2. "Electronic return preparer" means a person who for compensation prepares an electronic return, statement or other document or prepares a substantial portion of an electronic return, statement or other document or transforms a paper version of a completed return, statement or other document to an electronic version of the same return, statement or other document for filing with the department. Electronic return preparer does not include a person who for compensation provides only computational and informational software used to prepare and file taxes.

3. "Electronic return transmitter" means a person who receives the electronic return, statement or other document from a taxpayer or electronic return preparer for ultimate transmittal to the department.

4. "Return preparer":

(a)Means any person that prepares a return, statement or other document or substantial portion of a return, statement or other document for compensation, regardless of the media used to prepare the return.

(b)Does not include a person because the person:

(i)Furnishes typing, reproducing or other mechanical assistance.

(ii)Prepares a return, statement or other document for an employer and is regularly and continuously employed by the employer.

(iii)Prepares as a fiduciary a return, statement or other document for any person.

(iv)Prepares a claim for refund or a return, statement or other document for a taxpayer in response to any notice of deficiency issued to the taxpayer or in response to any waiver of restriction after the commencement of an audit of the taxpayer.

(v)Furnishes computational and informational software used by the taxpayer to prepare the taxpayer's return, statement or other document.

(vi)Only prepares payment documents for payment made to the department pursuant to section 42-1129.

5. "Return, statement or other document" means any return, claim for refund, statement or other document that is required or authorized to be filed with the department pursuant to this title or title 43, including returns for any political subdivision of this state for which the department collects taxes.