REFERENCE TITLE: filing deadlines; taxable year 2018.

State of Arizona House of Representatives Fifty-fourth Legislature First Regular Session 2019

HB 2703

Introduced by Representatives Toma: Allen J, Barto, Biasiucci, Blackman, Bolick, Campbell, Carroll, Cobb, Dunn, Finchem, Grantham, Griffin, Kavanagh, Kern, Lawrence, Osborne, Payne, Rivero, Roberts, Stringer, Thorpe

 

AN ACT

 

providing for filing deadlines for taxable year 2018.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Income tax return filing deadlines; taxable year 2018

Notwithstanding any other law, for taxable year 2018:

1.  Returns made on the basis of the calendar year shall be filed on or before June 15, 2019.

2.  Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the sixth month following the close of the fiscal year.

3.  Partnership returns shall be filed on or before the fifteenth day of the fifth month following the close of the 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.