Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

GPLET Lease Compliance Procedures

Tasks below are changes prompted by HB 2213

Government Lessor	Department of Revenue (ADOR)	County Assessor	County Treasurer

Ongoing >>	Submitter (government lessor; prime lessee): Submits a written request to the DOR to conduct a compliance checkfor a lease meeting the provisions of ARS 42-6203(A). Provides ADOR with documentation necessary to make the compliance determination: Ordinance, resolution or development agreement Lease agreement Copy of recorded deed of conveyance Submits the documentation and form electronically to the DOR.
Ongoing >>	ADOR reviews the documents and sends a notification of the determination of compliance to the government lessor within 30 days. ARS 42-6203(A).
Ongoing >>	The government lessor may appeal the determination of compliance pursuant to ARS 41-1092.06.

GPLET Lease Compliance Procedures

Arizona Department of Revenue