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AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue
Setting the Standard for Tax Services

Business Tax Liabilities

Pay your liability in full or make partial payments - Enroll to File and Pay Online
In order to request a monthly installment plan, you must comply with the following:
  • You cannot incur any new liabilities
  • Payments must remain current
  • Payment Plans are subject to review at any time and may require updated financial information or additional documentation.
  • No more than two previous “defaulted” or “change in terms” payment plans unless extraordinary circumstances occur
Generally, you have up to 12 months to pay
To speak with a collections representative, contact the Office Collections Section
·        Phoenix (602) 542-5551
·        Tucson (520) 628-6442
In certain circumstances, you can have longer to pay.
  • You may be asked to provide detailed financial information, including monthly expenses, banking information, and other pertinent information to determine your ability to pay the liability.
  • While establishing payment arrangements, you must be in tax filing compliance before the terms of the agreement will be in effect.
  • When making full or partial payments to the department, always include the tax identification number on the check or money order.
  • All payments must be made on time and no future liabilities may arise during the repayment period.
  • If you cannot make a payment as scheduled, contact the department and advise a collections representative when you will be making the payment.
  • If the terms of the arrangements are not kept, the department will consider enforcement action, such as the filing of a tax lien or levying bank accounts or other assets. 
  • Depending upon the amount you owe and the length of time it will take to repay your liability, a tax lien may be filed.
      • Once the account is paid in full, the lien will be released.
      • In order to expedite the release of a lien, all payments within 60 days of payoff must be by cash or certified funds.
      • If payment is made by personal check, it could delay the release of lien by up to 60 days.