Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
ADOR is hosting a Virtual Job Fair on June 15. Click here to learn more: https://azdor.gov/ador-careers
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
Model City Tax Code Section 100.5 Remediation Contracting replaces Regulation 100.5 Remediation Contracting with an effective date of October 1, 2019.
The following activities are considered remediation contracting and are exempt:
(a) excavation, transportation, treatment, and/or disposal of contaminated soil for purposes of site remediation (rather than characterization);
(b) installation of groundwater extraction and/or injection wells for purposes of groundwater remediation;
(c) installation of pumps and piping into groundwater extraction wells for remediation purposes;
(d) installation of vapor extraction wells for the purpose of soil or groundwater remediation;
(e) construction of remediation systems, such as groundwater treatment plants, vapor extraction systems, or air injection systems;
(f) connection of remediation systems to utilities;
(g) abandonment of groundwater or vapor extraction wells;
(h) removal/demolition of remediation systems;
(i) capping/closure construction activities;
(j) service or handling charges for subcontracted remediation contracting activities.