SB 1221
tax laws; interpretation; application; hearing
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- Passed Senate
- Passed House
- To Governor
- Became Law
Bill overview
Senate Bill 1221 aims to protect taxpayers in Arizona by establishing procedures for how the Department of Revenue interprets and applies tax laws. The bill requires the department to avoid applying new tax laws retroactively and to notify relevant legislative committees before implementing new interpretations that could affect taxpayers. It also provides a defense for taxpayers challenging retroactive tax assessments and clarifies refund rules for payments made before a new interpretation is issued.
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