Arizona Revised Statutes Title 42. Taxation § 42-5162. Monthly return; time for payment; extension of time; quarterly payment

A. Every retailer engaged in the business of making sales of tangible personal property the use, storage or consumption of which is subject to the tax imposed by this article, and every person who purchases for use, storage or consumption any such property for which the tax is not paid to the retailer, shall file a return with the department on or before the twentieth day of the month next succeeding the month in which the tangible personal property is brought into this state for use, storage or consumption. The return shall be on a form prescribed by the department and shall show the tangible personal property sold for use, storage or consumption or purchased for use, storage or consumption within the state during the preceding calendar month. Such return shall be verified by oath or affirmation of the retailer or person making the report, or his agent, and shall be accompanied by payment of the tax shown to be due. The return and tax are delinquent if not received by the department on or before the business day preceding the last business day of the month when due.

B. Notwithstanding subsection A of this section, a person who is required to file a return under chapter 5, article 1 of this title  1 may report and pay the tax liability under this article on the same return and filing basis as the taxes reported under chapter 5, article 1 of this title.

C. For good cause shown the department may extend the time for making a return and paying the tax, but the time for filing the return shall not be extended beyond the first day of the third month next succeeding the regular due date of the return.