Arizona Administrative Code
Title 15 - REVENUE
Chapter 10 - Department of Revenue - General Administration
Article 3 - AUTHORIZED TRANSMISSION OF FUNDS
Section R15-10-307 - Timely Payment
Universal Citation: AZ Admin Code R 15-10-307
Current through Register Vol. 30, No. 38, September 20, 2024
A. A taxpayer remitting a tax payment through an electronic funds transfer shall initiate the transfer so that the payment is deposited to the Department account on or before the payment due date.
B. If a tax due date falls on a Saturday, Sunday, or legal holiday, the deposit by an electronic funds transfer shall be made no later than 5:00 p.m. on the next banking day.
C. A taxpayer required to, or who voluntarily elects to, participate in the EFT Program is subject to the penalty prescribed by A.R.S. § 42-1125(D) if the payment is not deposited to the Department account on or before the payment due date.
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