Arizona § 28-374 - Fees and taxes; alternative payment methods; penalties
Full text of Arizona Arizona Revised Statutes § 28-374 — Fees and taxes; alternative payment methods; penalties, with citation guidance and answers to common questions.
§ 28-374. Fees and taxes; alternative payment methods; penalties
A. Subject to the limitations of sections 35-142 and 41-2544, the director may enter into agreements for the purpose of accepting payment for fees and taxes imposed under this title by alternative payment methods, including credit cards, debit cards and electronic funds transfers.
B. Before the revenues are transferred to the director as provided in sections 28-2005 and 28-6533, the collecting officer shall deduct any fee charged or withheld by a company providing the alternative payment method under an agreement with the director or the director may reimburse the collecting officer pursuant to an agreement.
C. For a tax year or reporting period that begins on or after January 1, 1998, the department may require by rule that a person who owed twenty thousand dollars or more for the preceding tax year in taxes imposed by chapter 16, article 1 of this title pay taxes on or before the prescribed payment date in monies that are immediately available to this state on the date of transfer as provided in subsection D of this section. The rule shall be consistent with the cash management policies of the state treasurer.
D. A payment in monies that are immediately available shall be made by electronic funds transfer or any other means that is required by the department, that is approved by the state treasurer and that ensures the availability of the monies to this state on the date of payment.
E. A person who pays taxes as prescribed in subsection C of this section shall furnish to the department evidence as prescribed by the department that shows that payment was remitted on or before the prescribed payment date.
F. A person who fails to make a timely payment in monies that are immediately available is subject to penalties as prescribed in chapter 16 of this title.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-374
What does Arizona Revised Statutes § 28-374 cover?
Section 28-374 ("Fees and taxes; alternative payment methods; penalties") 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 § 28-374?
A common citation format is "Arizona Revised Statutes § 28-374" (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 § 28-374 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.