AZ HB2008

Amends Arizona Revised Statutes section 42-2072 regarding stays of enforcement actions while an offer in compromise is pending.

Modifies the standard for when the Department of Revenue may levy on a taxpayer during offer in compromise consideration from "collection possibly possible" to "collection would be jeopardized by a delay."

Maintains existing provisions allowing taxpayers to appeal levy decisions to the problem resolution officer, with such decisions being final for both the department and taxpayer.

Allows taxpayers unable to pay full tax liability to offer compromise for abatement of part of the liability based on uncollectibility grounds.