Ariz. Admin. Code § 15-10-501

Current through Register Vol. 30, No. 50, December 13, 2024

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 context provides otherwise, the following definitions apply to this Article and to A.R.S. Title 42, Chapter 2:

1. "AZTaxes.gov" means the Department's taxpayer service center web site that provides taxpayers with the ability to conduct transactions and review tax account information over the internet.

2. "Authorized user" means an individual, primary user, or delegate user, including a return preparer or electronic return preparer, who has been granted authority by the taxpayer, an owner of the taxpayer or an authorized officer of the taxpayer to access taxpayer information available on AZTaxes.gov.

3. "Bulk Transmitter" is an electronic return transmitter that submits multiple electronic returns, statements or other documents to the Department for filing or processing at one time.

4. "Delegate user" means a registered customer of AZTaxes.gov, other than a primary user, who is authorized by a taxpayer, an owner of the taxpayer or an authorized officer of the taxpayer to access the taxpayer's account information on AZTaxes.gov. A Delegate user who uses a PIN to sign and file transaction privilege or use tax returns on behalf of a taxpayer shall be presumed to be authorized by that taxpayer to take such action on behalf of the taxpayer.

5. "Department" means the Arizona Department of Revenue.

6. "Electronic return preparer" has the same meaning as prescribed in A.R.S. § 42-1101.01.

7. "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 electronically to the Department.

8. "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.

9. "Electronic signature" has the same meaning as prescribed in A.R.S. § 18-106.

10. "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 paper application or by completing the AZTaxes.gov registration process and, where applicable, submitting an executed AZTaxes.gov Registration Signature Card.

11. "Marketplace facilitator" has the same meaning as prescribed in A.R.S. § 42-5001.

12. "PIN" means a user-created personal identification number made up of a prescribed number of characters and used as an electronic signature to sign returns, statements or other documents submitted to the Department through AZTaxes.gov or by any other electronic means.

13. "Primary user" means the taxpayer, an owner of the taxpayer or any authorized officer of the taxpayer who registers to use AZTaxes.gov. A primary user has the unlimited ability to access the taxpayer's online accounts, conduct online transactions for the taxpayer, designate delegate users, specify the level of access granted to a delegate user and modify or terminate the access of any delegate user.

14. "Registered customer" means any individual who has, by means of providing specific information requested by the Department through the AZTaxes.gov registration process, selected a username and password entitling that individual to conduct transactions and access information through AZTaxes.gov.

15. "Remote seller" has the same meaning as prescribed in A.R.S. § 42-5001.

16. "Return preparer" has the same meaning as prescribed in A.R.S. § 42-1101.01.

Ariz. Admin. Code § R15-10-501

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). Amended by exempt rulemaking at 22 A.A.R. 116, effective 1/7/2016. Amended by final rulemaking at 22 A.A.R. 1852, effective 6/24/2016. Amended by exempt rulemaking at 25 A.A.R. 3023, effective 10/1/2019.