Michael G. Galloway,
Attorney at Law, PLLC

Arizona Tax home page



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.


1996-2014 Michael G. Galloway

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.