COMMITTEE ON WAYS & MEANS
HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B. 2373
(Reference to printed bill)
Page 3, line 27, after the comma strike remainder of line
Line 28, strike "from and" insert "for taxable periods beginning from and"
Page 5, line 5, after "ADJUSTMENT" insert “UNDER SUBSECTION G, PARAGRAPH 4 of this section, EVEN THOUGH THE ACTUAL DOCUMENT IS NOT INCLUDED WITH THE ELECTRONICALLY FILED RETURN IF THE DEPARTMENT REQUESTS THE DOCUMENT WITHIN SIXTY DAYS OF THE LATER OF THE DUE DATE OF THE RETURN OR WHEN THE RETURN WAS FILED”
Page 12, between lines 24 and 25, insert:
"Sec. 5. Section 42-1126, Arizona Revised Statutes, is amended to read:
42-1126. Fee for bad checks; definition
a. The department may charge and collect a fee of fifty dollars from a taxpayer that offers a check, draft, negotiable order of withdrawal or similar instrument, or an electronic funds transfer, automated clearing house debit or automated clearing house credit drawn on a bank or other depository institution in full or partial payment of a tax administered pursuant to this article if the instrument, transfer, debit or credit is not paid or is dishonored by the institution.
b. FOR PURPOSES OF THIS SECTION, “TAX” INCLUDES ANY TAX, PENALTY, INTEREST OR FEE ADMINISTERED PURSUANT TO THIS ARTICLE.”
Renumber to conform
Page 30, line 44, strike "total"
Amend title to conform