This bill proposes updates to section 42-5018 of the Arizona Revised Statutes concerning transaction privilege and affiliated excise taxes. The current law mandates that all tax remittances must be made through various payment methods, including bank drafts and electronic funds transfers, and specifies that no remittance other than cash is considered a final discharge of tax liability until paid in cash to the department.

The proposed changes include replacing the word "shall" with "must" to emphasize the requirement for payment methods, and clarifying that a remittance other than cash is not a final discharge of tax liability until it has been paid in cash to the department. This adjustment aims to reinforce the necessity of cash payments for the complete settlement of tax obligations.

Statutes affected:
Introduced Version: 42-5018