Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-1129
Payment of tax by electronic funds transfer
Payment of tax by electronic funds transfer A. The department may require by rule, consistent with the state treasurer's cash management policies, that any tax administered p or before the payment date prescribed by law in monies that are immediately available to this state on the date of the transfer as provided by subsection B of this section by any taxpayer that owes:
# 1.
$20,000 or more for any taxable year beginning before January 1, 2019.
# 2.
$10,000 or more for any taxable year beginning from and after December 31, 2018 through December 31, 2019.
# 3.
$5,000 or more for any taxable year beginning from and after December 31, 2019 through December 31, 2020.
# 4.
$500 or more for any taxable year beginning from and after December 31, 2020. B. A payment in immediately available monies shall be made by electronic funds transfer, with the state treasurer's approval, that ensures the availability of the monies to this state on the date of payment. C. A taxpayer may apply to the director, on a form prescribed by the department, for an annual waiver from the electronic payment requirement prescribed by subsection B of this section. The application must be received by the department on or before December 31. The director may grant the waiver, which may be renewed, if any of the following applies: 1. The taxpayer has no computer. 2. The taxpayer has no internet access. 3. Any other circumstance considered to be worthy by the director exists, including the taxpayer having a sustained record of timely payments and no delinquent tax account with the department. D. The taxpayer shall furnish evidence as prescribed by the department that an electronic payment was remitted on or before the due date. For the purposes of determining the timeliness of electronic payments made under this section, an electronic payment is deemed to have been made at the date and time, consistent with section 1-242, that the taxpayer successfully authorizes the electronic funds transfer from the taxpayer's financial institution to the department as evidenced by an electronic payment confirmation issued by any of the following: 1. The department. 2. The taxpayer's financial institution. 3. A vendor certified by the department. E. A taxpayer who is required to pay by electronic funds transfer but who fails to do so may be subject to the civil penalties prescribed by section 42-1125, subsection O. F. A failure to make a timely payment in immediately available monies as prescribed pursuant to this section is subject to the civil penalties prescribed by section 42-1125, subsection D.
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In this chapter (40 sections)
- 42-1112 · Enforcement powers and duties
- 42-1113 · Closing agreements
- 42-1114 · Suit to recover taxes
- 42-1115 · Payment under protest
- 42-1116 · Disposition of tax revenues
- 42-1116.1 · Department of revenue administrative fund
- 42-1116.2 · Department of revenue tax fraud interdiction fund; uses
- 42-1117 · Tax refund account
- 42-1118 · Refunds, credits, offsets and abatements
- 42-1119 · Denial of refund
- 42-1120 · Overpayment and underpayment; spouses; trusts and estates
- 42-1121 · Overpayment and underpayment in different tax years
- 42-1122 · Setoff for debts to state agencies, political subdivisions…
- 42-1123 · Interest
- 42-1124 · Failure to affix stamps or pay or account for tax; forfeiture…
- 42-1125 · Civil penalties; definition
- 42-1125.1 · Civil penalties for return preparers, electronic filing and…
- 42-1126 · Fee for bad checks; definition
- 42-1127 · Criminal violation; classification; place of trial;…
- 42-1128 · Recovery of collection costs
- 42-1129 · Payment of tax by electronic funds transfer
- 42-1130 · Temporary tax relief for out of state employees and out of…
- 42-1131 · Electronic signatures; definition
- 42-1151 · Lien
- 42-1152 · Filing of lien; notice; recording
- 42-1153 · Release or subordination of lien
- 42-1154 · Priority of tax claim
- 42-1155 · Voluntary liens on property; security for delinquent taxes
- 42-1201 · Levy and distraint; definition
- 42-1202 · Surrender of property subject to levy; definition
- 42-1203 · Production of books
- 42-1204 · Property exempt from levy
- 42-1205 · Notice and sale of seized property
- 42-1206 · Authority to release levy and return property
- 42-1207 · Financial institutions data match; prohibited disclosure;…
- 42-1251 · Appeal to the department; hearing
- 42-1251.1 · Appeals of suspension, revocation or refusal to renew…
- 42-1252 · State board of tax appeals
- 42-1253 · Appeal to state board of tax appeals; definition
- 42-1254 · Appeal to tax court