Determines and collects individual and business taxes including income tax and property tax. Issues use tax licenses to businesses and collects use tax also known as sales tax or transaction privilege tax. Investigates reports of taxpayer and tax fraud. Provides information about various tax topics such as withholding, tax credits, and audits for Arizona residents and businesses. Also provides state tax forms; available for download on website.

Arizona Department of Revenue - Phoenix | Arizona Department of Revenue - Phoenix

Programs that hold hearings to determine the market value of property when property owners appeal the value placed on the assessment rolls for their property.

Property Tax Assessment Appeals Boards

City or county offices that issue licenses, permits or other authorizations which enable businesses to operate legally within the local jurisdiction. Included are general business licenses which are required of all businesses within a particular city or county and licenses which allow specific types of regulated businesses to operate legally.

Local Business Licenses/Permits

Programs that provide general information about the tax obligations of businesses.

General Business Tax Information

Libraries, post offices and other organizations that maintain supplies of blank tax forms for people who need them and/or maintain archives of past versions of tax forms for reference purposes. Included are organizations that provide copies of federal and state tax forms for individuals, businesses, corporations and other entities; property tax relief application forms; rent rebate and renter's tax credit application forms; property value reassessment application forms; utility tax exemption application forms and other similar documents. Also included are organizations that maintain Internet websites that have copies of tax forms that can be downloaded.

Tax Forms

The office of the individual who has been elected to exercise general supervision over all assessors of general property or other taxes, over township, county and city boards of equalization and over all other assessing officers with the objective of ensuring compliance with the laws of the state. In California, the State Board of Equalization, a four member elected commission chaired by the State Controller (the 5th, ex-officio member), handles these responsibilities.

State Tax Commissioner Offices

Programs that provide a hotline, website or other mechanisms that the public can use to report, usually anonymously, individuals or businesses that have failed to file income, sales or property tax forms, or have intentionally submitted inaccurate or incomplete information.

Tax Fraud Reporting

Programs at the state level that are responsible for administering and enforcing tax laws and related statutes established by the state. Activities include advising taxpayers of their rights and responsibilities under state law; determining, assessing and collecting state tax payments; pursuing unpaid state taxes; and responding to taxpayer complaints.

State Tax Collection Agencies

Programs that are responsible for locating all real property subject to taxation within a specified geographic area, identifying the owner, establishing the value of each to determine the amount of property tax owners will be required to pay each tax year and publishing annual and supplemental assessment rolls.

Property Tax Assessment Agencies

Accepts and investigates reports of fraud, waste, mismanagement, and abuse within IRS programs. Also investigates reports of scammers who fraudulently claim to represent the IRS and demand immediate payment for taxes, for advance fees to claim lottery sweepstakes, or to solicit money for debt relief.

Treasury Inspector General for Tax Administration | Treasury Inspector General for Tax Administration

Programs that provide a hotline, website or other mechanisms that consumers can use to report the activities of telephone and Internet scammers and other con artists who attempt to persuade older adults, individuals who live alone, disaster victims and other vulnerable people to part with their savings. Common scams include fraudulent prize offers, "free" travel packages that have hidden costs or which never materialize, "get rich quick" investments that turn out to be worthless, tax debt/refund scams, phony charities with names that are similar to well-known organizations and schemes involving promises to recover an individual's money following their victimization by another scam. Reports may be filed by consumer fraud victims or by people who have information about individuals they know to be perpetrating these types of scams.