HB 2145 Summary

• Amends Arizona Revised Statutes Section 43-432 regarding refunds for excess tax withholding by employees.

• Changes language in subsection A from "shall" to "does" regarding the department's failure to make refunds, clarifying that taxpayers retain the right to file refund claims under chapter 6 of the tax code.

• Adds "of revenue" to clarify that the department referenced in subsection B is the Department of Revenue.

• Maintains existing provisions allowing separate refunds to spouses filing jointly and enabling refunds to be paid to executors or personal representatives when a refund-entitled taxpayer dies.