AZ HB2043

Amends Section 42-5018 of Arizona Revised Statutes relating to transaction privilege and affiliated excise taxes.

Changes language requiring tax remittances to be made "shall" to "must" be made by bank draft, check, cashier's check, money order, cash, or electronic funds transfer to the department.

Clarifies that only cash remittances constitute final discharge of tax liability, while other payment methods do not fully satisfy the obligation until payment is made in cash to the department.

Makes technical grammatical corrections to modernize statutory language without substantively changing the tax payment requirements.