PROPOSED
HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B. 2358
(Reference to printed bill)
Page 30, strike lines 19 through 21, insert:
"Sec. 3. Retroactivity; refunds; nonseverability
A. The following provisions, relating to a transaction privilege tax deduction and a use tax exemption for new agricultural aircraft that are used for commercial production of agricultural, horticultural, viticultural and floricultural crops and products, apply retroactively to taxable periods beginning from and after April 17, 1985:
1. Section 42-5061, subsection B, paragraph 13, Arizona Revised Statutes, as amended by this act.
2. Section 42-5061, subsection W, paragraph 1, Arizona Revised Statutes, as added by this act.
3. Section 42-5159, subsection B, paragraph 13, Arizona Revised Statutes, as amended by this act.
4. Section 42-5159, subsection H, paragraph 1, Arizona Revised Statutes, as added by this act.
B. Any claim for refund of transaction privilege or use tax based on the retroactive application of section 42-5061, subsection B, paragraph 13, or section 42-5159, subsection B, paragraph 13, 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, attributable to new agricultural aircraft that are used for commercial production of agricultural, horticultural, viticultural and floricultural crops and products in this state, and 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 42-1119, Arizona Revised Statutes.
D. Notwithstanding section 42-1119, Arizona Revised Statutes, the department of revenue may not make a refund until after determination of the amount of all refund claims filed pursuant to this section. If a taxpayer appeals the department's determination, the department, pursuant to the rules protecting confidentiality under title 42, chapter 2, article 1, Arizona Revised Statutes, may notify other taxpayers who have filed claims as to the nature of any delay and, if possible, estimate the possible extent of the delay.
E. The aggregate amount of the refund under this section may not exceed ten thousand dollars. If the aggregate amount of claims under this section that are ultimately determined to be correct exceeds ten thousand dollars, the department shall reduce each claim proportionately so that the total refund amount equals ten thousand dollars.
F. Interest may not be allowed or compounded on any refundable amount if paid before July 1, 2016, but if the amount cannot be determined or paid until after June 30, 2016, interest accrues after that date under section 42‑1123, Arizona Revised Statutes.
G. If any part of this section is finally adjudicated to be invalid, this entire section is void. The provisions of this section are intended to be nonseverable."
Amend title to conform
THOMAS R. SHOPE, JR. |