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

Payroll Service Company Legislation -- New Statutes

Attention Arizona Payroll Service Providers!

Arizona Statutes have been changed (new 43-418 and 43-419) that now require payroll service companies to register with the Department of Revenue and electronically file and electronically pay their clients returns and payments. There are penalties for non-compliance. The new statutes are effective for returns due from and after May 31, 2011. More information is available here.

Payroll Service Company Legislation -- New Statutes

Arizona Department of Revenue