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Department of Liquor Licenses and Control
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R19-1-305 Paying Taxes Required

R19-1-305. Paying Taxes Required

  1. The Director shall not issue an interim permit on a quota license if the Director has notice that the quota-license licensee is delinquent in paying any tax to the state or a political subdivision unless:
    1. The licensee or transferee enters into an agreement with the taxing authority to pay the delinquent tax; and
    2. The taxing authority submits written verification of the agreement to the Director.

  2. This Section is authorized by A.R.S. §§ 4-112(B)(1)(c), 4-203.04(G) and (H), 4-205.04(E), and 4-210(A)(5).