AZ SB1181

Amends section 42-5004 of Arizona Revised Statutes regarding Department of Revenue records and reporting procedures.

Removes the requirement that the department deliver monthly collection statements to the state treasurer and director of the department of administration "on or before the fifth day" of each month, making delivery timing discretionary.

Requires the monthly statement to show collections made during the preceding month and specify classifications and amounts collected from businesses engaged in the state.

Maintains requirements for the department to keep full and accurate records of all monies received, document disbursements, and preserve filed returns as prescribed by law.