From September 1 through October 31, 2015, Arizona will offer Tax Recovery -- an opportunity for those who live, work, or do business in Arizona to pay any back taxes owed to the state without penalty, interest or criminal prosecution for those who qualify. Because October 31, 2015 falls on a Saturday, Tax Recovery applications must be filed or postmarked and paid in full by Monday, November 2, 2015 in order to qualify for the Tax Recovery Program.
The following taxes are included in the Tax Recovery Program: Individual Income, Corporate Income, Transaction Privilege (Sales), and Use Tax. Non program city taxes are NOT included.
All taxes that are due on an annual basis may request tax recovery for any tax year ending before January 1, 2014. For example, an individual that files on a calendar year basis may request tax recovery for tax years through 2013.
All other taxpayers may request tax recovery for any tax period ending before February 1, 2015.
Tax Recovery Tax Returns MUST be accompanied by the Tax Recovery Application form, and MUST be received and paid in full by November 2nd in order to qualify for the Tax Recovery Program.