House Engrossed Senate Bill
State of Arizona
Senate
Fifty-fifth Legislature
First Regular Session
2021
AN ACT
ESTABLISHING THE DEADLINE FOR FILING RETURNS FOR TAXABLE YEAR 2020.
Be it enacted by the Legislature of the State of Arizona:
Section 1. Taxable year 2020; income tax return filing deadline; times taxes are payable; interest; contributions for certain credits
Notwithstanding any other law, for taxable year 2020 all of the following apply:
1. For individual returns due on or before April 15, 2021, the due 8 date is automatically extended to on or before May 17, 2021.
2. For individual taxpayers, the tax imposed under title 43, Arizona Revised Statutes, that is due on or before April 15, 2021 shall be paid on or before May 17, 2021.
3. If the tax, whether determined by the department of revenue or the individual taxpayer, or any portion of the tax is not paid on or before the date prescribed for payment by paragraph 2 of this section, the department of revenue shall collect as part of the tax interest on the unpaid amount at the rate determined pursuant to section 42-1123, Arizona Revised Statutes, beginning the date prescribed for payment by paragraph 2 of this section until the tax is paid.
4. A contribution for which a credit is claimed under section 43-1088, 43-1089, 43-1089.01 or 43-1089.03, Arizona Revised Statutes, and that is made on or before May 17, 2021 may be applied to either the 2020 taxable year or the 2021 taxable year and is considered to have been made on the last day of that taxable year.
Sec. 2. Emergency
This act is an emergency measure that is necessary to preserve the public peace, health or safety and is operative immediately as provided by law.