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AZ SB1434

Bill

Status

Introduced

2/1/2011

Primary Sponsor

Albert Melvin

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Origin

Senate

Fiftieth Legislature - First Regular Session (2011)

AI Summary

  • Amends Arizona Revised Statutes section 43-567 to make technical corrections to the lien statute for taxes owed by trust grantors.

  • Changes "upon" to "on" throughout the statute for grammatical consistency (e.g., "On the recording of an abstract of judgment").

  • Replaces "which" with "that" when referring to trust income taxable to the grantor under chapter 13.

  • Changes "constitute" to "constitutes" to maintain proper subject-verb agreement with "the amount of the taxes, interest and penalties."

  • Replaces gendered pronoun "his" with gender-neutral language "the fiduciary's" when describing the fiduciary's address in department records.

Legislative Description

Taxation; trust income; technical correction

Last Action

Referred to Senate RULES Committee

2/2/2011

Full Bill Text

No bill text available