https://openjurist.org/state-code/az/43/toc/43.c5.a1
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Title 43 — Taxation of Income
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Taxation of Income
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PAYMENT AND COLLECTION OF TAX
Article
Time and Place for Payment of Tax
A.R.S. § 43-501
— When taxes are payable
A.R.S. § 43-504
— Tax payments made in advance
A.R.S. § 43-505
— Tax payments made to department; order of crediting