Requirement to Remit Payment by EFT
Arizona Revised Statute § 42-1129. This statute and all other Arizona statutes are available using the Arizona Revised Statutes link on the Legal Research page of our website.
Arizona Revised Statute § 42-1125, subsection O. This statute and all other Arizona statutes are available using the Arizona Revised Statutes link on the Legal Research page of our website.
Forty-ninth Legislature, 7th Special Session 2010, House Bill 2012 (Chapter 12). Detailed summary of the bill can be found at www.azleg.gov. 2009-2010 Legislative Summaries can also be found on the home page of our website under Reports and Research.
Five percent of the amount of the payment not made by EFT.
1. A withholding taxpayer whose average Arizona quarterly withholding liability during the prior calendar year was twenty thousand dollars or more.
2. A corporate taxpayer whose corporate income tax liability was twenty thousand dollars or more during the prior tax year.
3. A TPT/Use taxpayer whose annual tax liability was one million dollars or more during the prior calendar year.
A taxpayer who is required to make payment by EFT but who fails to do so is subject to the civil penalty prescribed by Arizona Revised Statute § 42-1125, subsection O.
Yes. After you have received a bill for the penalty assessment, you can request an abatement of penalty. Penalty Abatement instructions are available on Publication 700. This is available on our website under Publications.
Taxpayers required to remit payment for Transaction Privilege and Use Tax, Withholding Tax or Corporate estimated payments by EFT.
You must be registered to use www.AZTaxes.gov:
Log on to www.AZTaxes.gov
and sign in to your account. From the "Business List", click on the business account name that you want to register to use the ACH Debit option. Go to “Business Registration” on the menu to the left of the page. Then click on “ACH Debit” at the bottom. Read the instructions, enter all the required information on the EFT ACH Debit Registration page, and submit your registration. You must do this for each business affected by the EFT requirement.
: Log on to www.AZTaxes.gov
and under the Businesses category, select Enroll to File and Pay Online. Place a check mark in the box indicating you choose to register for www.AZTaxes.gov, enter all of the required information and submit your registration. You will receive a confirmation instructing you to download and print a signature document.
Complete the signature document and mail it to the address indicated. It may take up to ten business days to complete processing of the signature document. Once processed, you will receive email confirmation; it will include your Username and a temporary Password. Log on to your account on www.AZTaxes.gov and register your business for ACH Debit by following the instructions provided above for Registered Users.
Upon submitting your completed ACH Debit registration, you will receive immediate confirmation and can begin making your EFT payments on www.AZTaxes.gov.
Call Taxpayer Information and Assistance at 602-255-3381 or you can call toll-free within Arizona at 1-800-352-4090. Office hours are Monday through Friday from 8:00am to 5:00pm