Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 3 - Department of Revenue - Luxury Tax Section
Article 4 - TAX ON ALCOHOLIC BEVERAGES
Section R15-3-410 - Failure to File a Return or Pay Tax

Ariz. Admin. Code § 15-3-410

Download
PDF
Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-3-410 - Failure to File a Return or Pay Tax

The Department shall report any failure by a licensee to file a return or pay the tax due to the Department of Liquor Licenses and Control, and the Department shall request that the Department of Liquor Licenses and Control take any applicable action authorized under A.R.S. Title 4.

Ariz. Admin. Code § R15-3-410

Adopted effective March 18, 1981 (Supp. 81-2). Amended by final rulemaking at 5 A.A.R. 3768, effective September 22, 1999 (Supp. 99-3). Amended by final rulemaking at 14 A.A.R. 4410, effective January 3, 2009 (Supp. 08-4).