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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.

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Collection of tax in jeopardy

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Section Number: 
571.10

*This information is for Model City Tax Code purposes only

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Model City Tax Code

 

Evidence that collection of tax due is in jeopardy shall include documentation that:

(a) the taxpayer is going out of business.

(b) the taxpayer has no City Privilege License or has no permanent business location in the State.

(c) the taxpayer has failed to timely pay any tax (or penalties and interest thereon) due to the City on three (3) or more occasions within the previous thirty-six (36) calendar months.

(d) the taxpayer has remitted payment by check, which has been dishonored.

(e) the taxpayer has failed to comply with a formal written request of the Tax Collector made pursuant to Regulation ___-555.1.

 

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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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