For taxpayers that are authorized to pay on an annual basis, are due and payable monthly in the form required by section 42-5018 for the amount of the tax, to the department, on or before the twentieth day of January next succeeding the year in which the tax accrues. For taxpayers that are authorized to pay on a quarterly basis, are due and payable monthly in the form required by section 42-5018 for the amount of the tax, to the department, on or before the twentieth day of the month next succeeding the quarter in which the tax accrues.Дў. For the purposes of this subsection, the taxes due under this article:ДЎ. The department, for any taxpayer whose estimated annual liability for taxes imposed by this article is less than two thousand dollars, shall authorize such taxpayer to pay such taxes on an annual basis. The department, for any taxpayer whose estimated annual liability for taxes imposed or administered by this article or chapter 6 of this title is between two thousand dollars and eight thousand dollars, shall authorize such taxpayer to pay such taxes on a quarterly basis. (b) For all other taxpayers, if not received by the department on or before the business day preceding the last business day of the month.Д«. (a) For taxpayers that are required or elect to file and pay electronically in any month, if not received by the department on or before the last business day of the month. Are due and payable monthly in the form required by section 42-5018 for the amount of the tax, to the department, on or before the twentieth day of the month next succeeding the month in which the tax accrues. Except as provided in subsection B, C or D of this section, the taxes levied under this article:ДЎ. Return and payment of tax estimated tax extensions abatements

Az 2016 tax extension deadline