NOTICE: AZDOR.gov, AZTaxes.gov and the Luxury Tax Online site will be unavailable due to scheduled maintenance starting Friday, December 13, 2019 at 6:00 p.m. The website will be back online by Monday, December 16. We apologize for any inconvenience.
The purpose of a tax procedure is to provide procedural guidance to the general public. It is a written statement issued by the department to assist in the implementation of tax laws, administrative rules, and tax rulings issued by delineating procedures to be followed in order to achieve compliance with the law.