Sec. 14-553. Examination of taxpayer records; joint audits.
a. Waiver of joint audit. A taxpayer that does not authorize a joint audit to be conducted for a tax jurisdiction is subject to audit by that tax jurisdiction at any time subject to the limitation provisions provided in Code Section 14-550
b. Tax jurisdiction acceptance of joint audit. If the Arizona Department of Revenue intends to conduct an audit of a taxpayer, the cities or towns for whom a joint audit is being conducted may accept the audit by the Arizona Department of Revenue or may elect to have a representative participate, provided that no more than two City or town representatives in total may participate.
1. If a City or town does not accept the audit as a joint audit, the City or town may not conduct an audit of the taxpayer for forty-two months from the close of the last tax period covered by the audit unless an exception applies to that taxpayer pursuant to A.R.S. § 42-2059.
2. If a joint audit is performed by a City or town, the Arizona Department of Revenue is not prohibited from conducting an audit that does not violate the provisions of A.R.S. § 42-2059. (Ord. No. G-4352, § 4, 2001)