Arizona Revised Statutes Title 43. Taxation of Income § 43-211. I didn't pay enough fund

A. The I didn't pay enough fund is established consisting of monies received pursuant to § 43-621.

B. The director of the department of revenue shall administer the fund. On notice from the director, the state treasurer shall invest and divest monies in the fund as provided by § 35-313, and monies earned from investment shall be credited to the fund.

C. The department of revenue shall use the monies in the fund for the administrative costs of this section, except that administrative costs may not exceed ten per cent of the monies in the fund. Any unexpended monies revert to the state general fund at the close of the fiscal year.