https://apps.azleg.gov/BillStatus/BillOverview/75127
SB1297 simply adds one month to the due date for extended corporate state filings, meaning
they will be due seven months after the original due date instead of six. This will give
corporate filers enough time to file their federal taxes and then finish state taxes with
improved fidelity. This will have little to no impact on revenues, because those who apply for
an extension must pay 90% of their estimated taxes in April, so the amounts paid after the
extensions are rather small and would only be delayed by a maximum of one month and will
occur in the same fiscal year.