COMMITTEE ON WAYS AND MEANS
HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B. 2381
(Reference to printed bill)
Page 31, after line 7, insert:
"Sec. 3. 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