Section R15-3-501. Filing of Luxury Tax Reports and Returns

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All reports and returns required to be filed under A.R.S. Title 42, Chapter 3 or this Chapter shall be deemed timely filed if the date shown by the postmark of the United States Postal Service is on or before the due date. If a report or return is filed using a commercial delivery service that requires a signed receipt as part of a standardized delivery confirmation process, it shall be deemed timely filed if the transmittal date shown on the envelope or container in which the filer sends the document is on or before the due date.

Historical Note

Adopted effective March 18, 1981 (Supp. 81-2).

Amended effective June 20, 1990 (Supp. 90-2). Amended by final rulemaking at 14 A.A.R. 4410, effective January 3, 2009 (Supp. 08-4).

                    
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