@DMarkM1I'm not sure the 60 days rule is correct. See the "Do you have to file" section on page 1 of the instructions here:
https://azdor.gov/file/12352/download?token=OCy03W1N
It looks like there is a 60 days exemption for withholding:
https://azdor.gov/businesses-arizona/withholding-tax/withholding-exceptions
