Whether the six-month window for requesting an MRRA credit is a deadline
Sent to ADOR Tax Policy on October 7, 2026. A response is outstanding.
The question
ADOR's MRRA Credit Request Procedure says the credit should be requested within no more than six months of the change from MRRA to modification. A.R.S. § 42-5008.01 sets no period for the offset it provides. The question asks whether a request made after six months is refused, and on what authority.
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When an answer is expected
ADOR Tax Policy states a response time of 25 business days for Transaction Privilege Tax questions, answered in the order received. Follow-ups are sent on business day 25 and every 10 business days after that. The next follow-up is due November 13, 2026.
The answer is recorded on this page when it arrives, with every place it changed something on this site.