Ariz. Admin. Code § R17-8-402 - Applicability

A. A licensee authorized by the Department to file electronic fuel tax reports under A.R.S. Title 28, Chapter 16, shall remit payments to the Department by electronic funds transfer as provided under A.R.S. §§ 28-374, 28-5930, and this Article.

B. Payments subject to this Article include any tax or fee associated with:

1. Filing original or amended tax reports,

2. Taxpayer billings associated with tax reports, or

3. Audit assessments associated with tax reports.

Notes

Ariz. Admin. Code § R17-8-402

New Section made by final rulemaking at 15 A.A.R. 225, effective March 7, 2009 (Supp. 09-1).