This bill proposes updates to section 42-5018 of the Arizona Revised Statutes concerning the remittance of transaction privilege and affiliated excise taxes. Under current law, all tax remittances must be made through various methods, including bank draft, check, or electronic funds transfer, and the department issues receipts for these payments. The bill modifies this by changing the language to specify that remittances "must" be made in these forms, rather than "shall," which emphasizes the requirement more strongly.

Additionally, the bill clarifies that any remittance made other than in cash is not considered a final discharge of tax liability until the payment has been made in cash to the department. This change removes the previous language that implied a remittance could be final without cash payment, thereby reinforcing the necessity of cash payment for complete liability discharge.

Statutes affected:
Introduced Version: 42-5018