42-1126. Fee for bad checks; definition
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/az/title-42/42-1126A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.