tax returns; late filing; penalties

Summary

The bill revises Arizona’s tax‑penalty statutes, establishing specific fines and interest for missed filing dates, unpaid taxes, false statements and related violations. It targets individuals and businesses that file late, fail to pay, or provide inaccurate information, with penalties ranging from a few dollars to up to 50% of the tax owed. The changes apply retroactively to taxable periods beginning on or after Dec 31, 2025.

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