Section R15-10-501. Definitions

In addition to the definitions provided in A.R.S. §§ 42-1101.01, 42- 1103.01, 42-1103.02, 42-1103.03, and 42-1105.02, unless the con-

text provides otherwise, the following definitions apply to this Arti- cle and to A.R.S. Title 42, Chapter 2:

“AZTaxes.gov” means the Department’s taxpayer service cen- ter web site that provides taxpayers with the ability to conduct transactions and review tax account information over the inter- net.

“Authorized user” means an individual, including a return pre- parer or electronic return preparer as defined in A.R.S. § 42- 1101.01, granted limited authority by the security administra- tor to access taxpayer information available on the AZTaxes.gov web site.

“Electronic return, statement or other document” means all data entered into a return, statement, or other document that is prepared using computer software and transmitted electroni- cally to the Department.

“Electronic return transmitter” includes a person who is part of the chain of transmission of an electronic return, statement, or other document from the taxpayer or from an electronic return preparer to the Department even though the person did not

receive the transmitted return, statement, or other document directly from the taxpayer or electronic return preparer.

“License” means one or more transaction privilege, use, or withholding tax licenses or registrations obtained from the Department by completing and submitting a mail-in Arizona Joint Tax Application or by completing the online AZTaxes.gov business registration process and submitting an executed AZTaxes.gov Registration Signature Card.

“Registered customer” means a taxpayer that has, by means of providing specific information requested by the Department through its AZTaxes.gov web site registration process, obtained a username and password entitling that taxpayer to conduct transactions and access its account information through the AZTaxes.gov web site.

“Security administrator” means an individual, including a return  preparer or  electronic return  preparer  as defined  in

A.R.S. § 42-1101.01, appointed and authorized to administer security access on the AZTaxes.gov web site for the specified taxpayer. The security administrator is appointed by the indi- vidual taxpayer, a partner duly authorized to act for the part- nership, a manager duly authorized to act for the limited liability company, or a principal officer of the corporation.

“Security access” means the unlimited ability of the taxpayer or the security administrator to access the taxpayer’s online accounts, conduct online transactions for the taxpayer, desig- nate authorized users, specify the level of access granted to an authorized user, and modify or terminate the access of any authorized user.

Historical Note

New Section made by final rulemaking at 7 A.A.R. 5383, effective November 8, 2001 (Supp. 01-4). Amended by

final rulemaking at 9 A.A.R. 5044, effective November 4,

2003 (Supp. 03-4).