Arizona Administrative Code
Title 15 - REVENUE
Chapter 10 - Department of Revenue - General Administration
Article 3 - AUTHORIZED TRANSMISSION OF FUNDS
Section R15-10-306 - Procedures for Payment

Universal Citation: AZ Admin Code R 15-10-306

Current through Register Vol. 30, No. 38, September 20, 2024

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.

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.

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. Taxpayer verification number,

f. Department account number, and

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

Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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