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Arizona Revised Statute 42-1104 defines the statute of limitations for sales tax assessment as 4 years from either the return due date or the return filing date (whichever comes later). However, if the taxable sales are misreported by more than 25%, then the statute of limitations is increased to 6 years.

Collections Individual or Business Collections Questions: (602) 542-5551. Fax: (602) 542-4771. Bankruptcy: (602) 716-7806. Offer-in-Compromise: (602) 716-7787. Email: OICProcessing@azdor.gov. Lien Unit: (602) 716-7805. Fax: (602) 542-4771. ... Southern Regional Office Collections: (520) 628-6409. For mailing information CLICK HERE.

The Voluntary Disclosure Program serves taxpayers who wish to voluntarily report previously undisclosed liabilities for any tax administered by the department. Taxpayers may work directly with department auditors, or indirectly by way of a duly appointed representative.

Arizona's lookback period: The standard lookback period is four years; however, the ADOR determines this on a case-by-case basis. A VDA may be a good option for you if: Your Arizona nexus extends well beyond 4 years.

Benefits of the Voluntary Disclosure Program include the following: Reduced filing periods or ?look-back period? (The standard look-back period is four years; however, this is determined on a case-by-case basis).

The Department will either request additional information or send a signed agreement back to the taxpayer or their representative for acceptance and signature. The Department requires a three year look-back period for sales and use tax and a four year look-back period for income tax.