Michael G. Galloway, Esq.
Bancroft Susa & Galloway, P.C.
3636 N. Central Ave., Suite 1200
Phoenix, AZ 85012
602-248-9652
Unified Audit Committee
A.R.S. § 42-6005,
enacted in 2000, established the
Unified
Audit Committee with the
Arizona
Department of Revenue and various Arizona cities as members. The
purpose of the Committee is to coordinate tax auditing functions between the two
levels of government. If the Department intends to audit a taxpayer,
cities where the taxpayer also does business may join in the audit.
The Committee is required to publish guidelines that interpret
the Model City Tax Code.
Several of its documents are below.
Everything contained in this website is resource material only and not intended as legal advice.
Case summaries are basic overviews for guidance and should not be used
as a substitute for reading and analyzing the case. If you
have a legal issue regarding state or local taxation, please consult with
an attorney who is experienced in the field. Sending an e-mail to ArizonaTax.com does not establish an attorney-client
relationship and the communication is not subject to attorney-client
privilege.