™Your Policy Risk Impact Agent
14 chapters · 841 sections in this title.
A.R.S. § 42-1129 Payment of tax by electronic funds transfer
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A. The department may require by rule, consistent with the state treasurer's cash management policies, that any tax administered pursuant to this article, except for individual income tax or as required under section 42-3053, be paid on or before the payment date prescribed by la…
A.R.S. § 42-1130 Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
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A. An out-of-state employee who is in this state on a temporary basis solely for the purpose of performing disaster recovery from a declared disaster during a disaster period is not required to file, remit, withhold or pay state or local income taxes for or during a disaster peri…
A.R.S. § 42-1131 Electronic signatures; definition
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A. The department shall accept or require an electronic signature to serve as a functional equivalent of a written signature on a document that is submitted to the department. The electronic signature has the same force and effect as a written signature. B. An electronic signatur…
A.R.S. § 42-1151 Lien
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A. If any tax, interest, penalty or other amount owed by the taxpayer to the department that the department is required to collect is not paid by a taxpayer when due, such unpaid amounts constitute a lien upon all property and rights to property, whether real or personal, belongi…