AZ HB2623

Amends Arizona Revised Statutes section 42-5162 to remove the reference to section 42-5169 regarding use tax declarations in monthly return requirements.

Repeals section 42-5169 of Arizona Revised Statutes entirely, eliminating the requirement for specific use tax liability statements.

Amends section 43-321 to remove the requirement that tax returns contain a specific statement of the taxpayer's use tax liability pursuant to section 42-5169.

Becomes effective retroactively to July 20, 2011.