ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

GPLET Information

Recent Changes to the GPLET Program

The Arizona Legislature enacted several changes to the statutes relating to GPLET in House Bill 2213 during the First Regular Session (2017), which become effective Aug. 9, 2017. A copy of this legislation is available on the Arizona Legislature’s website.

Significant changes to the GPLET program involving lease information include:

Government lessors must now publish databases containing information concerning their GPLET properties or post lease agreements on a county, city or town website where the government property improvement is located.
Each government lessor will be responsible for submitting a current link to the public data base to the Arizona Department of Revenue (ADOR).
ADOR will be responsible for placing links to all government lessors’ databases with active leases on its website.

Project Dates and Tasks Timeline

Lease Compliance Procedures

Lessor Database

GPLET Information

Arizona Department of Revenue