AZ HB2818

Amends Arizona Revised Statutes Section 42-1125 regarding civil penalties for tax administration under the Transaction Privilege Tax (TPT) and related taxes.

Adds provision that the department cannot impose failure-to-file penalties on taxpayers when the amount of tax due on the return is zero (new language in subsection X.1).

Makes clarifying changes to penalty calculations and definitions for TPT filings under chapters 5 and 6 of the Arizona tax code.

Maintains existing penalty structures for late filing, non-payment, fraud, and other tax violations, with minimum and maximum penalty amounts specified.