Arizona § 49-1032 Return and payment of tax; due date

Arizona Statutes

§ 49-1032 — Return and payment of tax; due date

Arizona § 49-1032

Title 49Arizona Revised Statutes

Ch. 6UNDERGROUND STORAGE TANK REGULATION

Art. 2Underground Storage Tank Tax

This text of Arizona § 49-1032 (Return and payment of tax; due date) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 49-1032 (2026).

Text

A.The tax levied under this article is due and payable annually on or before March 31 for the preceding calendar year and is delinquent if not postmarked on or before that date or if not received by the department on or before March 31 for taxpayers electing to file in person.

B.At the time the tax is paid the taxpayer shall prepare and file with the tax a return, on a form prescribed by the director, showing the amount of tax for which he is liable for the period covered by the return. The return shall contain either a sworn statement or a certification, under penalty of perjury, that the information contained in the return is true, complete and correct according to the best belief and knowledge of the owner or operator filing the report.

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A. The tax levied under this article is due and payable annually on or before March 31 for the preceding calendar year and is delinquent if not postmarked on or before that date or if not received by the department on or before March 31 for taxpayers electing to file in person.

B. At the time the tax is paid the taxpayer shall prepare and file with the tax a return, on a form prescribed by the director, showing the amount of tax for which he is liable for the period covered by the return. The return shall contain either a sworn statement or a certification, under penalty of perjury, that the information contained in the return is true, complete and correct according to the best belief and knowledge of the owner or operator filing the report.