tax laws; interpretation; application; hearing
Take action
Record your position on this measure.
Create an account to record your position, submit testimony, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
Senate Bill 1221 modifies Arizona tax law to provide greater protection for taxpayers. Specifically, it requires the Department of Revenue to notify relevant legislative committees before implementing new interpretations or applications of tax laws that could adversely affect taxpayers. The bill also establishes procedures for hearings and outlines rules regarding retroactive tax assessments and refunds.
Key provisions
- The Department of Revenue cannot apply new laws retroactively to penalize taxpayers for prior compliance.
- Affected taxpayers or legislative committees must be notified before new interpretations or applications are adopted.
- If a change is not favorable to taxpayers, it applies prospectively.
- The Department cannot assess retroactive taxes based on new interpretations.
- Changes in interpretation or application serve as an affirmative defense in tax-related legal actions.
- Refunds for previously paid taxes, penalties, and interest are only granted with evidence of a refund to the original payer.
Who is affected
- Taxpayers
- Arizona Department of Revenue
- Senate Finance Committee
- House of Representatives Ways and Means Committee
Notable changes
- Requires notification to legislative committees before implementing new tax interpretations.
Bill text
Read the latest version inline or switch to a previous version.
Text extraction is in progress. View the official source.
Sponsors
Official sponsors from legislative records.
1 on record
Primary sponsor
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours