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].

New Tobacco Luxury Tax Notice: Eligibility for Waiver of Bond Requirement

The Arizona Department of Revenue has issued Luxury Tax Notice 17-01 regarding distributor eligibility for a waiver of the bond requirement under A.R.S. § 42-3459(D). The waiver applies only to the purchase stamps evidencing the prepayment of the Indian Reservation Tobacco Tax.