Billing

For tax periods subsequent to January 2017, you must contact the Arizona Department of Revenue for billing information.  For tax periods prior to January 2017, around the middle of every month, the Revenue Enforcement Division issues and mails account billing statements to tax and license customers that have a balance due (tax, fees, penalty, and/or interest), unfiled tax returns, and/or overpayments (credits).  Please explore the links below for answers to common statement questions for tax periods prior to January 2017.  If you still have questions regarding your statement, please cont​act an Accounts Receivable S​ection representative.

• Why am I being issued a statement with a debit balance (billing statement)

• Why am I being issued a statement with a credit balance (credit statement)

• What is Vehicle Use Tax (VUT) and why am I being billed?

• How do I make payment arrangements/work with a Tax Collections representative for tax periods prior to January 2017?