Section R15-10-307. Timely Payment

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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.

Historical Note

Adopted effective July 30, 1993 (Supp. 93-3). Amended

effective June 15, 1998 (Supp. 98-2). Amended by final

rulemaking at 7 A.A.R. 2900, effective June 13, 2001

(Supp. 01-2).

                    
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