Ariz. Admin. Code § R15-10-305 - Methods of Electronic Funds Transfer

A. Payors shall use the ACH debit transfer method available through registration on AZTaxes.gov or ALTO to remit payment by electronic funds transfer unless the Department grants permission to use the ACH credit method.

B. The Department may authorize under a form prescribed by the Department in R15-10-304 the use of the ACH credit method for pay-ors desiring to use this method. A payor that chooses to use the ACH credit method shall provide the payment information required in R15-10-306(B)(2).

C. The Department may withdraw permission to use the ACH credit method of payment if the payor shows disregard for the requirements and specifications of these rules by failing to:

1. Make timely electronic funds transfer payments,

2. Provide timely payment information,

3. Provide the required addenda record with the electronic funds transfer payment, or

4. Make correct payment.

D. Payors who are unable to use their established method of payment may request that the Department accept deposits to the Department account via wire transfer in accordance with the following:

1. The payor shall contact the Department, and obtain verbal approval to wire transfer the tax payment to the Department account prior to initiating the transmission.

2. Approved wire transfers shall be accompanied by an addenda record, that includes the same information required for ACH credit transfers under R15-10-306(B)(2).

Notes

Ariz. Admin. Code § R15-10-305

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.