Arizona § 20-225 - Failure to pay tax; penalty; exception
Full text of Arizona Arizona Revised Statutes § 20-225 — Failure to pay tax; penalty; exception, with citation guidance and answers to common questions.
§ 20-225. Failure to pay tax; penalty; exception
A. Any insurer failing to pay the tax prescribed by sections 20-224, 20-224.01, 20-837, 20-1010, 20-1060 and 20-1097.07 is subject to a civil penalty not to exceed the greater of twenty-five dollars or five percent of the amount due plus interest at the rate of one percent per month from the date the tax was due.
B. The director may refuse to renew the certificate of authority of any insurer failing to pay the tax on or before the date it is due. The director shall revoke the certificate of authority of any insurer failing to pay the tax for more than thirty days after it was due.
C. If the director requires the tax to be paid electronically through a designated third-party service pursuant to section 20-224, subsection K, no penalty accrues with respect to any payment of tax or interest that is late due to delays caused by the third-party service.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 20-225
What does Arizona Revised Statutes § 20-225 cover?
Section 20-225 ("Failure to pay tax; penalty; exception") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 20-225?
A common citation format is "Arizona Revised Statutes § 20-225" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 20-225 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.