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Lake Havasu City |
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Code of Ordinances |
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Title 3. REVENUE AND FINANCE |
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TAX CODE |
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Privilege and Excise Taxes |
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Article V. Administration |
| § 3.05-500. Administration of this Chapter; rule making. (State Administration and Audits) |
| § 3.05-500. Administration of this Chapter; rule making. (Local Audits) |
| § 3.05-510. Divulging of information prohibited; exceptions allowing disclosure. |
| § 3.05-515. (State Administration and Audits) [RESERVED] |
| § 3.05-515. Duties of the Taxpayer Problem Resolution Officer. (Local Audits) |
| § 3.05-516. (State Administration and Audits) [RESERVED] |
| § 3.05-516. Taxpayer Assistance Orders. (Local Audits) |
| § 3.05-517. (State Administration and Audits) [RESERVED] |
| § 3.05-517. Basis for evaluating employee performance. (Local Audits) |
| § 3.05-520. Reporting and payment of tax. |
| § 3.05-530. When tax due; when delinquent; verification of return; extensions. |
| § 3.05-540. Interest and civil penalties. |
| § 3.05-541. (State Administration and Audits) [RESERVED] |
| § 3.05-541. Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition. (Local audits) |
| § 3.05-542. Prospective application of new law or interpretation or application of law. |
| § 3.05-545. Deficiencies; when inaccurate return is filed; when no return is filed; estimates. |
| § 3.05-546. (State Administration and Audits) [RESERVED] |
| § 3.05-546. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules. (Local Audits) |
| § 3.05-550. Limitation periods. |
| § 3.05-553. (State Administration and Audits) [RESERVED] |
| § 3.05-553. Examination of Taxpayer Records; Joint Audits. (Local Audits) |
| § 3.05-555. Tax Collector may examine books and other records; failure to provide records. |
| § 3.05-556. (State Administration and Audits) [RESERVED] |
| § 3.05-556. No additional audits or proposed assessments; exceptions. (Local Audits) |
| § 3.05-560. Erroneous payment of tax; credits and refunds; limitations. |
| § 3.05-565. Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town. |
| § 3.05-567. [RESERVED] |
| § 3.05-570. Administrative review; petition for hearing or for redetermination; finality of order. (State Administration and Audits) |
| § 3.05-570. Administrative review; petition for hearing or for redetermination; finality of order. (Local Audits) |
| § 3.05-571. Jeopardy assessments. (State Administration and Audits) |
| § 3.05-571. Jeopardy assessments. (Local Audits) |
| § 3.05-572. (State Administration and Audits) [RESERVED] |
| § 3.05-572. Expedited review of jeopardy assessments. (Local Audits) |
| § 3.05-575. Judicial review. (State Administration and Audits) |
| § 3.05-575. Judicial review. (Local Audits) |
| § 3.05-577. [RESERVED] |
| § 3.05-578. (State Administration and Audits) [RESERVED] |
| § 3.05-578. Reimbursement of fees and other costs; definitions. (Local Audits) |
| § 3.05-580. Criminal penalties. |
| § 3.05-590. Civil actions. (State Administration and Audits) |
| § 3.05-590. Civil actions. (Local Audits) |
| § 3.05-595. Collection of taxes when there is succession in and/or cessation of business. |
| § 3.05-596. (State Administration and Audits) [RESERVED] |
| § 3.05-596. Agreement for installment payments of tax. (Local Audits) |
| § 3.05-597. (State Administration and Audits) [RESERVED] |
| § 3.05-597. Private taxpayer rulings; request; revocation or modification; definition. (Local Audits) |