Ariz. Admin. Code § 15-10-301

Current through Register Vol. 30, No. 50, December 13, 2024

Section R15-10-301 - Definitions

In this Article:

1. "ACH" means an automated clearing house that is a central distribution and settlement point for the electronic clearing of debits and credits between financial institutions.

2. "ACH credit" means an electronic funds transfer generated by a payor, cleared through an ACH for deposit to the Department account.

3. "ACH debit" means an electronic transfer of funds from a payor's account, as indicated on a signed authorization agreement, that is generated at a payor's instruction on AZTaxes.gov and cleared through an ACH for deposit to the Department account.

4. "Addenda record" means the information required by the Department in an ACH credit transfer or wire transfer, in the approved electronic format prescribed in R15-10-306(B).

5. "ALTO" is the Arizona Luxury Tax Online web site, luxury.aztaxes.gov or such other web site as the Department may determine from time to time, and means the Department's luxury taxpayer service center web site that provides luxury taxpayers with the ability to conduct transactions, make electronic funds transfer payments and review tax account information over the internet.

6. "Authorized means of transmission" means the deposit of funds into the Department account by electronic funds transfer.

7. "AZTaxes.gov" means the Department's taxpayer service center web site, or such other web site as the Department may determine from time to time, that provides taxpayers with the ability to conduct transactions, make electronic funds transfer payments and review tax account information over the internet.

8. "Cash Concentration or Disbursement plus" or "CCD plus" means the standardized data format approved by the National Automated Clearing House Association for remitting tax payments electronically.

9. "Department" means the Arizona Department of Revenue.

10. "EFT Program" means the payment of taxes by electronic funds transfer as specified by this Article.

11. "Electronic Funds Transfer" or "EFT" means the electronic transfer of funds from one bank account to another via computer based systems, where the person initiating the transfer orders, instructs, or authorizes a financial institution to debit or credit an account using the methods specified in these rules.

12. "Financial institution" means a state or national bank, a trust company, a state or federal savings and loan association, a mutual savings bank, or a state or federal credit union.

13. "Marketplace facilitator" has the same meaning as prescribed in A.R.S. § 42-5001.

14. "Payment information" means the data that the Department requires of a payor making an electronic funds transfer payment.

15. "Payor" means a taxpayer or payroll service.

16. "Payroll service" means a third party, under contract with a taxpayer to provide tax payment services on behalf of the taxpayer.

17. "Remote seller" has the same meaning as prescribed in A.R.S. § 42-5001.

18. "State Servicing Bank" means a bank designated under A.R.S. Title 35, Chapter 2, Article 2.

19. "Tax type" means a tax that is subject to electronic funds transfer, each of which shall be considered a separate category of payment.

20. "Wire transfer" or "Fedwire" means an instantaneous electronic funds transfer initiated by a payor.

Ariz. Admin. Code § R15-10-301

Adopted effective July 30, 1993 (Supp. 93-3). Amended effective June 15, 1998 (Supp. 98-2). Amended by final rulemaking at 23 A.A.R. 1899, effective 7/1/2017. Amended by exempt rulemaking at 25 A.A.R. 3023, effective 10/1/2019.