2020 Arizona Revised Statutes
Title 42 - Taxation
§ 42-1001 Definitions
42-1001. Definitions
In this title, unless the context otherwise requires:
1. " Board" or " state board" means either the state board of tax appeals or the state board of equalization, as applicable.
2. " Court" means the tax court or superior court, whichever is applicable.
3. " Department" means the department of revenue.
4. " Director" means the director of the department.
5. " Electronically send" or " send electronically" means to send by either email or the use of an electronic portal.
6. " Electronic portal" means a secure location on a website established by the department that requires the receiver to enter a password to access.
7. " Email" means:
(a) An electronic transmission of a message to an email address.
(b) If the message contains confidential information, the electronic transmission of a message to an email address using encryption software that requires the receiver to enter a password before the message can be retrieved and viewed.
8. " Internal revenue code" means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2020, including those provisions that became effective during 2019 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2020.
