AZ SB1024

Creates Arizona Revised Statutes section 35-156 allowing state agencies to enter into agreements with cryptocurrency service providers to accept cryptocurrency (bitcoin, ethereum, litecoin, bitcoin cash) as payment for fines, penalties, taxes, fees, and other amounts owed to the state.

Requires agreements between state agencies and cryptocurrency service providers to specify terms for accepting or declining cryptocurrency payments and the manner and conditions for the provider to pay the state in cryptocurrency or U.S. dollars.

Allows state agencies to either pay cryptocurrency transaction service fees themselves or require the person paying with cryptocurrency to pay those fees.

Maintains that payers remain liable for the full amount owed, including all interest and penalties, until the state agency receives final payment from the cryptocurrency service provider.

Amends sections 42-5018 and 43-505 to authorize the Department of Revenue to accept cryptocurrency for tax payments under agreements established pursuant to section 35-156, effective December 31, 2025.