28-5931. Definitions In this article, unless the context otherwise requires: 1. ' Confidential information' : (a) Includes: (i) Reports and other statements filed with the director concerning the taxes, fees, penalties and interest imposed by this chapter. (ii) Applications for a license required under this chapter. (iii) Information discovered pursuant to this chapter concerning a person's business affairs, operation, taxes, fees and receipts by the director whether or not by compulsory process. (iv) Information relating to taxes obtained from the department of revenue. (v) Information supplied at the special request of the director by a taxpayer that the taxpayer requests to be held in confidence. (b) Does not include information that is otherwise a public record. 2. ' Levy' includes the power of distraint and seizure by any means. 3. ' Tax' means any tax, fee, penalty or interest imposed by this title. 4. ' Tax administration' includes the levy and assessment, collection, investigation, litigation, statistical gathering, enforcement, policymaking and management functions of the director in connection with this chapter. 5. ' Taxpayer' means a person liable for a tax.
Arizona Legal Code