Updated August 12, 2026. Quick answer. To dissolve an LLC in Arizona you file the Articles of Termination, and it can be filed on paper only. Fee: $35 filing fee (nonrefundable); expedited +$35; next-day +$100; same-day +$200; two-hour +$400. Arizona requires no tax-clearance certificate to accept the filing. Until that filing is accepted the LLC still legally exists — and whatever Arizona charges an LLC each year keeps accruing against it.
What you file in Arizona, and what it costs
| Item | Detail |
|---|---|
| Filing | Articles of Termination, Form L031 (instructions L031i, Rev. 3/2020), filed with the Arizona Corporation Commission, Corporations Division (not the Secretary of State); a Notice of Winding Up (Form L035) is a separate optional filing while winding up |
| Fee | $35 filing fee (nonrefundable); expedited +$35; next-day +$100; same-day +$200; two-hour +$400 |
| How you can file | mail — L031i lists By Mail or In Person delivery to ACC Corporations Division – Examination Section, 1300 W. Washington St., Phoenix, AZ 85007 (credit card accepted only in person; check/money order by mail). The ACC LLC-forms page did not show an online-filing route for Articles of Termination (online ABC account filing is described for annual reports/other filings); recorded as mail/in-person per the official instructions. |
| Tax clearance | not required |
| Statute | A.R.S. § 29-3702 (winding up; articles of termination); § 29-3213 (fees); § 29-3708 (administrative dissolution); § 29-3701 (events causing dissolution) |
Per official instructions L031i: Articles of Termination ‘shall be filed if all of the known property and assets of a limited liability company have been applied and distributed’ (A.R.S. § 29-3702) — do not file until assets are fully distributed. Must be submitted with a Cover Sheet. Once approved, termination cannot be revoked and the LLC cannot be reinstated. No publication of the Articles of Termination is required. Use of the ACC form is optional (it meets minimum statutory requirements).
On the fee. From L031i: ‘The filing fee is $35.00… All fees are nonrefundable. See A.R.S. § 29-3213.’ Expedite $35 (Decision No. 68008); same-day/next-day/two-hour fees per Decision No. 77503 (Dec. 17, 2019, as amended Jan. 15, 2020).
Tax clearance in Arizona
No tax-clearance certificate is required to file in Arizona. That is not the same as owing nothing — it means the state will accept the filing without a revenue-agency sign-off first.
The official L031i submission checklist is only: (1) Cover Sheet, (2) Articles of Termination, (3) payment — no Department of Revenue clearance is required for LLC termination (the old tax-clearance regime applied to corporations under prior law, not to LLCs under the 2019+ Arizona LLC Act).
Do not just walk away
Closing the business is not closing the entity. Arizona LLCs file no annual report and pay no franchise tax, so ACC-side accrual is minimal. Under A.R.S. § 29-3708 the ACC may administratively dissolve an LLC that for 60+ days fails to pay a fee/penalty due, lacks a statutory agent or principal address, or fails to notify the ACC of agent/address changes; the ACC delivers notice and, if the ground is not cured within 60 days, issues a statement of administrative dissolution. Open ADOR TPT licenses keep accruing renewal fees and penalties until cancelled.
Grounds/notice/cure language per A.R.S. § 29-3708 (azleg.gov section document); TPT accrual warning per ADOR. Arizona official sources state no member personal-liability consequence from administrative dissolution, so none is asserted.
Closing the tax accounts
Cancel the TPT (transaction privilege tax) license by filing the last TPT return with the ‘Final Return (Cancel License)’ box checked, or submit a Business Account Update form with a cancel effective date, via AZTaxes.gov; ADOR warns ‘you must cancel your license if you are closing your business or you may face penalties and renewal fees’ (TPT license renewal fees keep accruing on open licenses). Close withholding accounts and file a final Arizona income/partnership return as applicable.
Per ADOR TPT guidance (azdor.gov TPT Updates, e.g. July 2026, and azdor.gov/transaction-privilege-tax/tpt-license/license-fees-cancellation-and-other-changes). ADOR’s /business/closing-business URL now 404s; guidance taken from the live ADOR TPT license pages/newsletters.
Before you file
- The order the steps go in — internal decision, creditors and distributions, the state filing, the final returns, then the registrations you are still paying for.
- What an LLC costs to keep alive in Arizona — the bill that keeps running until this filing lands.
- What dissolution costs in all 51 jurisdictions — the fee, the filing route and the tax-clearance flag, side by side.
- What happens if you simply stop filing — administrative dissolution is the walk-away trap happening to you rather than by you.
We do not form or dissolve LLCs, sell filing services, or take a commission from anyone who does. No advertising appears on this page and we earn nothing from it.
Sources and limits
A.R.S. § 29-3702 (winding up; articles of termination); § 29-3213 (fees); § 29-3708 (administrative dissolution); § 29-3701 (events causing dissolution). Fee, form and procedure read 2026-08-10 from the official source.
Research note. Row built from ACC official instructions L031i (PDF read in full) and the ACC LLC-forms page; A.R.S. § 29-3708 text via azleg.gov. ADOR closing-business page 404s (recorded); TPT wind-down steps from ADOR’s own TPT pages/newsletters.
Honest gap. This page covers the state filing that ends the entity, its fee and its tax-clearance condition. It does not cover creditor claims against a dissolved LLC, disputes between members, the tax treatment of a final distribution, reinstatement after an administrative dissolution, or withdrawal from any other state you registered in — each of those has its own rules. General information, not legal or tax advice. See methodology and corrections.