§ 28-5930 — Electronic report filing; rules; payment availability

Arizona § 28-5930

• Jurisdiction: Arizona
• Title 28: Arizona Revised Statutes
• Ch. 16: TAXES
• Art. 5: Tax Administration

Text

A. The director may require by rule that persons who are required to file reports pursuant to this chapter file those reports by electronic means.

B. The rules shall include at least the following:

1. Data elements.

2. The format for the data elements.

3. The method and medium of transmission.

4. Provisions for waiver.

C. All monies that accompany electronic reports shall be immediately available to this state on the date of transfer as provided in section 28-374.