Arizona – Tax Relief Granted to Wildfire Victims

SALT Report 2702 – Due to the recent Doce and Yarnell Hill fires, the Arizona Department of Revenue announced that they are granting relief to taxpayers who are liable for corporate and personal income taxes, transaction privilege and use taxes, luxury taxes, withholding taxes, and estimated payments.

Pursuant to A.R.S. § 42-2079 the DOR is extending due dates and suspending any penalties and interest that would normally accrue during the time period in which a state of emergency has been declared. Therefore, affected taxpayers who are required to file a return or make a payment during the month of June will automatically be granted a 60-day extension.  For those taxpayers that are required to file a return or make a payment during the month of July they will be granted a 30-day extension.  These extensions may be further extended if the situation warrants.

If a taxpayer is facing the expiration of the 45-day limit to appeal a business tax audit assessment or the 90-day limit to appeal an individual income tax audit assessment, they should send the DOR a letter requesting an extension of time to appeal their assessment because of the fires.  The letter must include the taxpayer’s name and identification number and must be postmarked before the time to appeal the assessment expires.

To apply for relief, taxpayers should clearly write “Doce Fire” or “Yarnell Hill Fire” on the top of the first page of all returns and correspondence.

For Further Information

Arizona Department of Revenue – Notice