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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment from the individual income tax return is larger than the tax due from the 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].

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NEW LUXURY TAX PROCEDURE ISSUED

LTP 15-2 has been issued.  This Procedure provides guidance on how a licensed tobacco distributor may request authorization to submit proof other than the required Arizona Form 845-CIG and 845-OTP to establish entitlement to a rebate of taxes paid on tobacco products.

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