Arizona § 49-1033 Extensions; abatement

Arizona Statutes

§ 49-1033 — Extensions; abatement

Arizona § 49-1033

Title 49Arizona Revised Statutes

Ch. 6UNDERGROUND STORAGE TANK REGULATION

Art. 2Underground Storage Tank Tax

This text of Arizona § 49-1033 (Extensions; abatement) 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. § 49-1033 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.