§ 42-1126 Fee for bad checks; definition

AZ Rev Stat § 42-1126 (2019) (N/A)
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42-1126. Fee for bad checks; definition

A. The department may charge and collect a fee of $50 from a taxpayer that offers a check, draft, negotiable order of withdrawal or similar instrument, or an electronic funds transfer, automated clearing house debit or automated clearing house credit drawn on a bank or other depository institution in full or partial payment of a tax if the instrument, transfer, debit or credit is not paid or is dishonored by the institution.

B. For the purposes of this section, " tax" includes any tax, penalty, interest or fee administered pursuant to this article.