AZ SB1159

Amends Arizona Revised Statutes Section 42-2072 regarding stays of enforcement actions while offers in compromise are pending.

Allows taxpayers unable to pay full tax liability to make offers in compromise for abatement based on uncollectibility grounds.

Prohibits the Department of Revenue from levying on taxpayers or their assets while an offer in compromise is under consideration, unless collection would be jeopardized by delay.

Establishes appeal process allowing taxpayers to challenge levy decisions made during pending offers in compromise to the problem resolution officer, with the officer's decision being final.