Ariz. Admin. Code § R15-10-306 - Procedures for Payment

A. Payors using the ACH Debit Method shall log in to their account on AZTaxes.gov or ALTO as appropriate and, unless registering for the first time, shall arrange for electronic payment of the applicable taxes no later than the time prescribed by the AZTaxes.gov or ALTO on the last business day before the due date of the payment.

1. Payment information shall be communicated automatically to the Department through AZTaxes.gov or ALTO, as applicable, once payment arrangements have been made by payors and accepted by AZTaxes.gov or ALTO.

a. Operator-assisted communication of payment information made orally by rotary or touch-tone telephone,

b. Touch-tone communication of payment information made by entering data via key pad of a touch-tone telephone, or

c. Computer terminal linked with the Data Collection Center.

2. Payors shall communicate the following payment information to the Data Collection Center:

a. Payor information number,

b. Taxpayer identification number,

c. Tax type,

d. Payment amount,

e. Tax period,

f. Payment due date, and

g. Payment sequence number.

B. Payors authorized to use the ACH credit method shall initiate payment transactions directly with a financial institution in a timely manner to ensure that the payment is deposited to the Department account on or before the payment due date.

1. All ACH credit transfers shall be in the CCD-plus addenda format. Payments not in this format may be rejected.

2. The addenda format, as specified in subsection (B)(1), shall include the following information:

a. Taxpayer identification number,

b. Tax type,

c. Payment amount,

d. Tax period,

e. e. Taxpayer verification number,

g. f. Department account number, and

h. g. American Bank Association 9-digit number of the receiving bank.

Notes

Ariz. Admin. Code § R15-10-306

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.