Section R17-8-402. Applicability

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A.       A licensee authorized by the Department to file electronic fuel tax reports under A.R.S. Title 28, Chapter 16, shall remit pay- ments to the Department by electronic funds transfer as pro- vided under A.R.S. §§ 28-374, 28-5930, and this Article.

B.       Payments subject to this Article include any tax or fee associ- ated with:

1.        Filing original or amended tax reports,

2.        Taxpayer billings associated with tax reports, or

3.        Audit assessments associated with tax reports.

Historical Note

New Section made by final rulemaking at 15 A.A.R. 225, effective March 7, 2009 (Supp. 09-1).

                    
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