Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 3 - AUTHORIZED TRANSMISSION OF FUNDS › Section R15-10-301 - Definitions

Current through Register Vol. 30, No. 28, July 12, 2024
In this Article:
1.
				"ACH" means an automated clearing house that is a central distribution and
				settlement point for the electronic clearing of debits and credits between
				financial institutions.
2. "ACH
				credit" means an electronic funds transfer generated by a payor, cleared
				through an ACH for deposit to the Department account.
3. "ACH debit" means an electronic transfer
				of funds from a payor's account, as indicated on a signed authorization
				agreement, that is generated at a payor's instruction on AZTaxes.gov and
				cleared through an ACH for deposit to the Department account.
4. "Addenda record" means the information
				required by the Department in an ACH credit transfer or wire transfer, in the
				approved electronic format prescribed in
				R15-10-306(B).
5. "ALTO" is the Arizona Luxury Tax Online
				web site, luxury.aztaxes.gov or such other web site as the Department may
				determine from time to time, and means the Department's luxury taxpayer service
				center web site that provides luxury taxpayers with the ability to conduct
				transactions, make electronic funds transfer payments and review tax account
				information over the internet.
6.
				"Authorized means of transmission" means the deposit of funds into the
				Department account by electronic funds transfer.
7. "AZTaxes.gov" means the Department's
				taxpayer service center web site, or such other web site as the Department may
				determine from time to time, that provides taxpayers with the ability to
				conduct transactions, make electronic funds transfer payments and review tax
				account information over the internet.
8. "Cash Concentration or Disbursement plus"
				or "CCD plus" means the standardized data format approved by the National
				Automated Clearing House Association for remitting tax payments
				electronically.
9. "Department"
				means the Arizona Department of Revenue.
10. "EFT Program" means the payment of taxes
				by electronic funds transfer as specified by this Article.
11. "Electronic Funds Transfer" or "EFT"
				means the electronic transfer of funds from one bank account to another via
				computer based systems, where the person initiating the transfer orders,
				instructs, or authorizes a financial institution to debit or credit an account
				using the methods specified in these rules.
12. "Financial institution" means a state or
				national bank, a trust company, a state or federal savings and loan
				association, a mutual savings bank, or a state or federal credit
				union.
13. "Marketplace
				facilitator" has the same meaning as prescribed in A.R.S. §
									42-5001.
14.
				"Payment information" means the data that the Department requires of a payor
				making an electronic funds transfer payment.
15. "Payor" means a
				taxpayer or payroll service.
16. "Payroll service"
				means a third party, under contract with a taxpayer to provide tax payment
				services on behalf of the taxpayer.
17. "Remote seller" has the same meaning as
				prescribed in A.R.S. §
									42-5001.
18.
				"State Servicing Bank" means a bank designated under A.R.S. Title 35, Chapter
				2, Article 2.
19. "Tax type" means a tax that is subject to
				electronic funds transfer, each of which shall be considered a separate
				category of payment.
20. "Wire transfer" or "Fedwire" means an
				instantaneous electronic funds transfer initiated by a payor.