AZ HB2483

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

Modifies language in subsection B to clarify that the Department of Revenue cannot levy on a taxpayer's assets while an offer in compromise is pending unless collection would be jeopardized by delay.

Changes the text from "possibly possible" to "otherwise possible" as a technical correction to the statutory language.

Preserves the taxpayer's right to appeal any decision by the Department to levy while an offer in compromise is pending to the problem resolution officer, whose decision is final.