Michael G. Galloway,
Attorney at Law, PLLC
602-315-8531

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.
 

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