Arizona Laws 42-2079. Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions
A. Notwithstanding sections 42-1107 and 42-1123, the director shall specify a period of up to one year to extend any due date and suspend any penalty or interest that would ordinarily accrue during that time for any affected taxpayer in any of the following circumstances:
Terms Used In Arizona Laws 42-2079
- Director: means the director of the department. See Arizona Laws 42-1001
- Due date: means the next business day if a due date of any report, claim, return, statement, payment, deposit, petition, notice or other document or filing falls on Saturday, Sunday or a legal holiday. See Arizona Laws 42-11001
- Internal revenue code: means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2023, including those provisions that became effective during 2022 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2023. See Arizona Laws 42-1001
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
1. Section 7508A of the internal revenue code relating to disasters and terroristic and military actions applies.
2. The governor has declared a state of emergency pursuant to section 26-303, subsection D.
B. Notwithstanding section 42-1123, interest shall not accrue on any unpaid tax during the time determined under subsection A of this section for any affected taxpayer.
C. For the purposes of this section:
1. "Affected taxpayer" means:
(a) An individual whose principal residence is located in a covered area.
(b) A business entity or sole proprietor whose principal place of business is located in a covered area.
(c) An individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area.
(d) An individual, business entity or sole proprietor whose records necessary to meet a tax filing or paying deadline are maintained in a covered area.
(e) The spouse of an affected taxpayer, solely with regard to a joint return of the husband and wife.
(f) Any other person determined by the director to be affected pursuant to subsection A of this section.
2. "Covered area" means a geographical area to which subsection A of this section applies.