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AZ SB1274
Bill
Status
Introduced
1/30/2024
Primary Sponsor
Javan Mesnard
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AI Summary
- Amends Arizona Revised Statutes section 42-2072 regarding stays of enforcement actions during offers in compromise.
- Clarifies that the Department of Revenue shall not levy on a taxpayer or their assets while an offer in compromise is under consideration unless collection would be jeopardized by delay.
- Allows taxpayers aggrieved by a levy decision during a pending offer to appeal to the problem resolution officer, with that decision being final for both the department and taxpayer.
- Makes technical corrections to the language regarding when collection delays would be problematic during the compromise consideration period.
Legislative Description
Technical correction; tax debt; enforcement
Technical Correction
Last Action
Senate read second time
1/31/2024
Committee Referrals
Rules1/30/2024
Full Bill Text
No bill text available