Section R15-10-702. General

A.      The Arizona Department of Revenue has established a Tax Recovery Program for the period of September 1, 2015 through October 31, 2015, as required under Laws 2015, First Regular Session, Chapter 10, § 19.

B.       The Tax Recovery Program applies to tax liabilities for the fol- lowing:

1.        Income tax, including individual, corporate and fiduciary;

2.        Transaction privilege tax;

3.        Severance tax;

4.        Use tax;

5.        Telecommunications excise tax;

6.        County excise taxes;

7.        Tax on water use;

8.        Jet fuel excise and use tax;

9.        Car rental surcharge levied under A.R.S. § 5-839;

10.     Tax on hotels levied under A.R.S. § 5-840;

11.     County jail district excise tax levied under A.R.S. § 48- 4022;

12.     Car rental surcharge for major league spring training lev- ied under A.R.S. § 48-4234;

13.     Public health services district transaction privilege tax or property tax levied under A.R.S. § 48-5805;

C.      To qualify for the Tax Recovery Program, the taxpayer must submit a complete and correct application for recovery and such application must be received by the department no later than November 2, 2015. The taxpayer does not qualify for recovery under the Tax Recovery Program if any amount of the unpaid tax is not included with the application.

D.      Any return or report filed under the Tax Recovery Program is subject to verification as provided in law.

Historical Note

New Section made by emergency rulemaking at 17

A.A.R. 1864, effective August 31, 2011 for 180 days (Supp. 11-3). Emergency expired February 27, 2012. New Section made by emergency rulemaking at 21

A.A.R. 1830, effective August 19, 2015 for 180 days (Supp. 15-3).

EMERGENCY RULEMAKING