A. The department may charge and collect a fee of $50 from a taxpayer that offers a check, draft, negotiable order of withdrawal or similar instrument, or an electronic funds transfer, automated clearing house debit or automated clearing house credit drawn on a bank or other depository institution in full or partial payment of a tax if the instrument, transfer, debit or credit is not paid or is dishonored by the institution.

Terms Used In Arizona Laws 42-1126

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC

B. For the purposes of this section, "tax" includes any tax, penalty, interest or fee administered pursuant to this article.

 

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