AZ SB1182

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

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

Removes the word "possibly" and adds a comma to improve grammatical clarity in the statutory text.

Preserves the right of taxpayers to appeal any decision to levy while an offer in compromise is pending to the problem resolution officer, with the officer's decision being final.