tax returns; late filing; penalties
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill amends Arizona tax regulations regarding late filing of tax returns and associated penalties. It increases penalties for failing to file returns on time, clarifies penalties for refusing to provide information, and establishes new penalties for various offenses such as frivolous returns, failure to pay estimated taxes, and violations related to electronic payments. The bill also introduces penalties for failing to renew municipal privilege tax licenses and for providing false information on tax documents.
Key provisions
- Increases penalties for late filing of tax returns, up to a maximum of 25% of the tax owed.
- Establishes a penalty of 25% for failing to furnish requested information to the department.
- Adds a penalty for failing to pay taxes within the prescribed time, up to 10% per month.
- Introduces a penalty for failing to file electronically when required.
- Creates a penalty for continuing to operate a business without renewing a municipal privilege tax license.
- Establishes a penalty of $1,000 for knowingly providing false or fraudulent information on tax returns.
- Adds a penalty of $500 for filing a frivolous tax return.
- Increases penalties for failing to comply with electronic payment requirements.
Who is affected
- Taxpayers
- Individuals
- Businesses
- Tax professionals
- Arizona Department of Revenue
Bill text
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Sponsors
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1 on record
Primary sponsor
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