2016 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3053 Method of payment; receipts; electronic filings of returns and reports

42-3053. Method of payment; receipts; electronic filings of returns and reports

A. Except as provided in subsection B of this section, all remittances of taxes for the purchase of Arizona tax stamps imposed by this chapter shall be made by bank draft, check, cashier's check, money order, cash or electronic transfer to the department, which shall issue receipts to the taxpayers. A remittance other than cash does not constitute a final discharge of liability for the tax levied by this chapter until it has been paid in cash to the department.

B. Beginning on July 1, 2015, any distributor remitting taxes levied under this chapter on any tobacco product other than cigarettes that is subject to tax under this chapter is required to pay the tax liability on or before the payment date in monies that are immediately available to the state on the date of transfer. The payment in immediately available monies must be made by electronic funds transfer and with the state treasurer's approval. The distributor must furnish evidence as prescribed by the department that the payment was remitted on or before the payment due date. A distributor who is required to make payment by electronic funds transfer under this chapter and who fails to do so is subject to the civil penalties prescribed by section 42-1125, subsection O. A distributor who fails to make a timely payment in immediately available monies as prescribed by this subsection is subject to civil penalties prescribed by section 42-1125, subsection D.

C. Beginning on July 1, 2015, a distributor of tobacco products is required to electronically file any report or return required under this chapter pursuant to an electronic filing program established by the department. The report or return is deemed filed and received by the department on the date of the electronic postmark pursuant to section 42-1105.02. A distributor who is required to electronically file any report or return under this chapter and fails to do so is subject to the civil penalty prescribed by section 42-1125, subsection K. For the purposes of this subsection, " electronic filing program" has the same meaning prescribed in section 42-1105.02.