49-1033. Extensions; abatement A. The director, for good cause, may extend the time for making any return required by this article and may grant such reasonable additional time within which to make the return as he deems proper if at least ninety per cent of the tax liability is paid when the extension is requested. B. The director, with the approval of the attorney general, may abate small tax balances if the administration costs exceed the amount of tax due.
Arizona Legal Code