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  2. Estimated tax payments are due April 15, June 17, September 16, 2024, and January 15, 2025. Individuals who did not make these payments on a timely basis may owe a penalty. If filing electronically, make the payment through AZTaxes.gov/Home/PaymentIndividual and select 140ES: Estimate Payments.
    azdor.gov/making-payments-late-payments-and-filing-extensions
    azdor.gov/making-payments-late-payments-and-filing-extensions
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