A. The treasurer of each county shall:

Terms Used In Arizona Laws 35-145

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Writing: includes printing. See Arizona Laws 1-215

1. Remit to the state treasurer, on or before the fifteenth day of each month during each fiscal year, the portion of tax money belonging to the state which was collected during the previous month.

2. Transmit to the state treasurer a statement of financial transactions in a form authorized by the state treasurer.

B. Any county which fails or refuses to comply with the provisions of this section, or refuses to pay any obligations due the state from the county, shall be notified in writing by the state treasurer. Any county which persists in such failure or refusal for a period of thirty days after mailing the notice is disqualified from receiving any portion of the excise tax monies under section 42-5029 until the county complies with the provisions of this section and pays the state its obligations.

C. The provisions of this section shall not bar or suspend the state’s right to commence an action for the purpose of compelling the collection or remitting of monies due the state.

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