The proposed bill would amend section 42-5018 of the Arizona Revised Statutes, specifically updating the language regarding the remittance of taxes imposed by the article. Currently, the law states that all remittances must be made by various forms of payment, including bank draft, check, cashier's check, money order, cash, or electronic funds transfer. The bill would change the requirement from "shall" to "must," emphasizing the obligation to make these payments.

Additionally, the bill introduces a significant change by stating that a remittance other than cash is not considered a final discharge of liability for the tax until it has been paid in cash to the department. This replaces the current language that allows for other forms of payment to be seen as final discharge, thereby tightening the requirements for tax liability discharge.

Statutes affected:
Introduced Version: 42-5018