Arizona Administrative Code (Last Updated: November 17, 2016) |
Title 19. ALCOHOL, HORSE AND DOG RACING, LOTTERY, AND GAMING |
Chapter 1. DEPARTMENT OF LIQUOR LICENSES AND CONTROL |
Article 3. LICENSEE RESPONSIBILITIES |
Section R19-1-305. Paying Taxes Required
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A. The Director shall not issue an interim permit on a quota license if the Director has notice that the quota-license licensee is delinquent in paying any tax to the state or a political subdi- vision unless:
1. The licensee or transferee enters into an agreement with the taxing authority to pay the delinquent tax; and
2. The taxing authority submits written verification of the agreement to the Director.
B. This Section is authorized by A.R.S. §§ 4-112(B)(1)(c), 4- 205.04(E), and 4-210(A)(5).
Historical Note
Adopted effective June 4, 1997, under an exemption from certain provisions of the Administrative Procedure Act pursuant to Laws 1996, Ch. 307, § 18 (Supp. 97-2).
Amended effective November 24, 1998, under an exemp- tion from provisions of the Administrative Procedure Act pursuant to Laws 1998, Ch. 259, § 23 (Supp. 98-4). For- mer Section R19-1-305 recodified to R19-1-233; new Section R19-1-305 recodified from R19-1-218 at 8
A.A.R. 2636, effective May 30, 2002 (Supp. 02-2). Sec- tion repealed by final rulemaking at 19 A.A.R. 1355,
effective July 6, 2013 (Supp. 13-2). New Section made by final rulemaking at 19 A.A.R. 1338, effective July 6,
2013 (Supp. 13-2).