Ariz. Admin. Code § R15-10-304 - Authorization Agreement

A. The payor shall register for an account and complete an electronic funds transfer authorization agreement on AZTaxes.gov, ALTO or ACH Credit Form prescribed by the Department, as applicable, or such other form prescribed by the Department at least 30 days prior to initiation of the first applicable transaction. The form shall include the following information:

1. Name and address of the taxpayer;

2. The taxpayer's tax identification number including a federal identification number, withholding tax identification number, transaction privilege tax identification number or other tax identification number, as appropriate;

2. Federal identification number of the taxpayer;

3. Withholding number of the taxpayer, if applicable;

4. Transaction privilege tax license number of taxpayer, if applicable;

5. Type of action being taken;

6. Tax type;

7. Method of payment;

8. 3. Name and phone number of taxpayer's EFT contact person;

9. 4. Name and address of any payroll service, if applicable;

10.5. Name and phone number of the payroll service's EFT contact person;, if applicable;

11. Financial institution name and address;

12. Type of bank account;

13. Name on bank account;

14. Bank account number; and,

15. Bank routing transit number.

6. For payments initiated on AZTaxes.gov or ALTO, the information must include the type of bank account, the bank account number and the bank routing transit number.

B. A payor shall submit a revised authorization agreement to the Department at least 30 days prior to any change in the information required in subsection (A).

Notes

Ariz. Admin. Code § R15-10-304

Adopted effective July 30, 1993 (Supp. 93-3). Amended effective June 15, 1998 (Supp. 98-2). Amended by final rulemaking at 23 A.A.R. 1899, effective 7/1/2017.