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2024 Arizona Revised Statutes
Title 42 - Taxation
§ 42-6005 - Unified audit committee; audits
Universal Citation:
AZ Rev Stat § 42-6005 (2024)
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42-6005. Unified audit committee; audits
A. The director shall establish a unified audit committee with cities and towns. The committee shall:
1. Establish and publish uniform audit guidelines.
2. Coordinate uniform audit functions.
B. If the state statutes and model city tax code are the same and the department has issued written guidance, the department's interpretation is binding on cities and towns.
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