2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3003 Powers of administration and regulation
42-3003. Powers of administration and regulation
A. This chapter shall be administered by the department of revenue according to chapter 1, articles 1 and 3 of this title and this chapter.
B. In the administration of this chapter the department, its agents and representatives shall possess:
1. The powers, duties and authority of police officers within this state.
2. The powers and authority of appraisement, valuation, assessment, correction, computation, estimation, supervision, direction, investigation, inspection, collection and enforcement that are vested in the department by any law of this state relating to public revenue and taxation and applicable to the administration of this chapter.
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