Section R15-5-2215. Return and Payment of Tax-estimated Tax

A.      For purposes of this rule, the following definitions apply:

1.        “Annual estimated tax payment” means ½ of the total tax liability for the entire month of May or the total tax liabil- ity for the first 15 days of the month of June.

2.        “Annual  tax  liability”  means  a  total  tax  liability   of

$100,000.00 or more in the preceding calendar year or a reasonable   anticipation   of   a    total   tax    liability   of

$100,000.00 or more in the current year.

3.        “Taxpayer” has the meaning set forth in A.R.S. § 42- 1322(J). The following are considered a single taxpayer:

a.         Members of an Arizona-affiliated group filing a con-