Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-1116.02. Department of revenue tax fraud interdiction fund; uses

90 words·~1 min read·/az/title-42/42-1116-02

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

A. The department of revenue tax fraud interdiction fund is established consisting of fines collected pursuant to section 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 section 42-1127, subsection B.

2. Transfer fifty percent of the monies in the fund to the attorney general for prosecuting violations pursuant to section 42-1127, subsection B.