2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-6005; Version 2 Unified audit committee; audits
42-6005. Unified audit committee; audits
(L13, Ch. 255, sec. 21. Eff. 1/1/15)
A. The director shall establish a unified audit committee with cities and towns. The committee shall coordinate uniform audit functions.
B. When the state statutes and model city tax code are the same and where the department has issued written guidance, the department's interpretation is binding on cities and towns.
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