Arizona Statutes
§ 49-1033 — Extensions; abatement
Arizona·Title 49 Arizona Revised Statutes·Ch. 6 UNDERGROUND STORAGE TANK REGULATION·Art. 2 Underground Storage Tank Tax
A.The director, for good cause, may extend the time for making any return required by this article and may grant such reasonable additional time within which to make the return as he deems proper if at least ninety per cent of the tax liability is paid when the extension is requested.
B.The director, with the approval of the attorney general, may abate small tax balances if the administration costs exceed the amount of tax due.
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Nearby Sections
15
§ 49-1001
Definitions§ 49-1001.01
Definition of owner; rules§ 49-1004
Reporting requirements§ 49-1005
Corrective action§ 49-1006.02
Insurance primacy; requirements; fund access§ 49-1007
Liability of guarantors§ 49-1008
Closure§ 49-1009
Tank performance standards§ 49-101
Definitions