Legal Question in Tax Law in Arizona

Generally, the state of Arizona has four years from the later of 1) the date the return was due, or 2) the date the return was filed to provide you notice that they are proposing a change in the amount you owe. However, this period can be extended to six years if it is determined you omitted 25% or more of your gross income. Additionally, if a return has not been filed or it is determined that the tax return was false and fraudulent, the period to audit extends indefinitely. The state statute can be accessed at the following link:

http://www.azleg.state.az.us/FormatDocument.asp?inDoc=/ars/42/01104.htm&Title=42&DocType=ARS