Bill
Number: H.B. 2358
Kavanagh Floor Amendment
Reference to: Finance committee amendment
Amendment drafted by: Leg Council
FLOOR AMENDMENT EXPLANATION
Bill
Number: H.B. 2358
Kavanagh Floor Amendment
Reference to: Finance committee amendment
Amendment drafted by: Leg Council
FLOOR AMENDMENT EXPLANATION
First Regular Session H.B. 2358
KAVANAGH FLOOR AMENDMENT
SENATE AMENDMENTS TO H.B. 2358
(Reference to FIN amendment)
Page 11, line 26, after "sold" insert a comma; strike "to" insert "leased or otherwise transferred"
Line 27, after "(a)" insert "To"; after "holding" insert ", or exempted by federal law from obtaining,"
Line 28, after "necessity" insert a period and strike remainder of line
Line 29, strike "regulations (14 Code of Federal Regulations part 121) or" insert:
"(b) To a person certificated or licensed under federal aviation regulations as a scheduled or unscheduled carrier of persons for hire for use as or in conjunction with or becoming a part of an aircraft to be used to transport persons or property for hire in intrastate, interstate or foreign commerce.
(c) To a person holding"
Between lines 32 and 33, insert:
"(d) To a person acquiring the aircraft for the purpose of selling, leasing or otherwise transferring operational control, within the meaning of federal aviation administration operations specification A008, or its successor, of the aircraft to one or more persons described in subdivision (a), (b) or (c) of this paragraph for the purpose of carrying persons or property for hire."
Line 33, strike "(b)" insert "(e) To"
Line 34, strike "(c)" insert "(f) To"
Page 12, between lines 2 and 3, insert:
"(g) With the objective of placing the aircraft, navigational and communication instruments and other accessories and related equipment under the operational control, within the meaning of federal aviation administration operations specification A008, or its successor, of a person described in subdivision (a), (b), (c) or (d) of this paragraph for the purpose of placing the aircraft, instruments, accessories or equipment in service for the purpose of carrying persons or property for hire in intrastate, interstate or foreign commerce."
Page 32, line 2, after "sold" insert a comma; strike "to" insert "leased or otherwise transferred"
Line 3, after "(a)" insert "To"; after "holding" insert ", or exempted by federal law from obtaining,"
Line 4, after "necessity" insert a period and strike remainder of line
Line 5, strike "regulations (14 Code of Federal Regulations part 121) or" insert:
"(b) To a person certificated or licensed under federal aviation regulations as a scheduled or unscheduled carrier of persons for hire for use as or in conjunction with or becoming a part of an aircraft to be used to transport persons or property for hire in intrastate, interstate or foreign commerce.
(c) To a person holding"
Between lines 8 and 9, insert:
"(d) To a person acquiring the aircraft for the purpose of selling, leasing or otherwise transferring operational control, within the meaning of federal aviation administration operations specification A008, or its successor, of the aircraft to one or more persons described in subdivision (a), (b) or (c) of this paragraph for the purpose of carrying persons or property for hire."
Line 9, strike "(b)" insert "(e) To"; after "government" insert a period; strike ", or sold" insert:
"(f)"
Between lines 11 and 12, insert:
"(g) With the objective of placing the aircraft, navigational and communication instruments and other accessories and related equipment under the operational control, within the meaning of federal aviation administration operations specification A008, or its successor, of a person described in subdivision (a), (b), (c) or (d) of this paragraph for the purpose of placing the aircraft, instruments, accessories or equipment in service for the purpose of carrying persons or property for hire in intrastate, interstate or foreign commerce."
Page 37, between lines 28 and 29, insert:
Page 30, line 19, after "3." insert "Agricultural aircraft;"
Page 31, after line 27, insert:
"Sec. 4. Aircraft; retroactivity; refunds
A. Section 42-5061, subsection B, paragraph 7 and section 42-5159, subsection B, paragraph 7, Arizona Revised Statutes, as amended by this act, apply retroactively to taxable periods beginning from and after May 31, 1998.
B. Any claim for refund of transaction privilege or use tax based on the retroactive application of section 42-5061, subsection B, paragraph 7 or section 42-5159, subsection B, paragraph 7, Arizona Revised Statutes, as amended by this act, shall be submitted to the department of revenue on or before December 31, 2015, pursuant to section 42‑1118, Arizona Revised Statutes. A failure to file a claim on or before December 31, 2015 constitutes a waiver of the claim for refund under this section.
C. The burden is on the taxpayer to establish by competent evidence the amount of tax paid for all taxable periods and the amount, if any, qualifying for a deduction under the amendment to section 42-5061, Arizona Revised Statutes, or an exemption under the amendment to section 42-5159, Arizona Revised Statutes, as provided by this act. The department of revenue shall:
1. Review all timely filed claims.
2. Determine, on audit if necessary, the correct amount of each claim.
3. Notify the taxpayer of its determination. The notice is final unless a taxpayer appeals in the manner provided in section 42-1251, Arizona Revised Statutes.
D. If a refundable amount is not determined or paid until after June 30, 2016, interest accrues after that date under section 42‑1123, Arizona Revised Statutes."
Amend title to conform
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