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16 chapters · 269 sections in this title.
A.R.S. § 43-501 When taxes are payable
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The tax imposed under this title shall be paid on the fifteenth day of April following the close of the calendar year or, if the return is made on the basis of a fiscal year, on the fifteenth day of the fourth month following the close of the fiscal year, except that: 1. For an S…
A.R.S. § 43-504 Tax payments made in advance
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Any taxpayer may elect to pay the tax prior to the date prescribed for its payment.
A.R.S. § 43-505 Tax payments made to department; order of crediting
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A. The tax and any interest and penalties shall be paid to the department. Remittances may be in the form of a check payable to the department during such time and under such regulations as the director may prescribe. If a check is not paid by the bank on which it is drawn, the t…
A.R.S. § 43-562 Husband and wife, liability for tax
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The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of the taxes imposed by this title on such income. If a joint return is filed, the liability for the tax on the aggr…