Ariz. Admin. Code § R15-3-501 - Filing of Luxury Tax Reports and Returns

The Department shall deem a report or return required to be filed under A.R.S. Title 42, Chapter 3 or this Chapter timely filed if the taxpayer submits the report or return through the electronic filing system established by the Department on or before the statutory due date.

Notes

Ariz. Admin. Code § R15-3-501

Adopted effective March 18, 1981 (Supp. 81-2). Amended effective June 20, 1990 (Supp. 90-2). Amended by final rulemaking at 14 A.A.R. 4410, effective January 3, 2009 (Supp. 08-4). Amended by final rulemaking at 22 A.A.R. 1844, effective 6/24/2016.