AZ SB1440

Amends Arizona Revised Statutes Section 42-2072 regarding stays of enforcement actions during offer in compromise proceedings.

Clarifies language in subsection B to state that the department shall not levy on a taxpayer while an offer in compromise is under consideration unless collection "otherwise possible" would be jeopardized by delay.

Removes the word "possibly" and replaces it with "otherwise possible" to provide technical correction to the statutory language.

Preserves the taxpayer's right to appeal any decision to levy during a pending offer in compromise to the problem resolution officer, with that decision being final for both parties.