Bill Number: H.B. 2042

            Mesnard Floor Amendment

            Reference to: House engrossed bill

            Amendment drafted by: Carolyn Speroni

 

 

1.    Specifies that the seven-year limitation is specifically for income tax or withholding tax, and that the Arizona Department of Revenue may assess the tax or begin a proceeding in court for collecting the tax at any time, in the case of:

a)    a false or fraudulent return with the intent to evade tax;

b)   failure to file a return for any tax administered under the A.R.S. Title 42 other than income tax and withholding tax; and

c)    failure to file an income tax or withholding tax return if it is shown that the failure was due to an intent to evade tax.

 

 

Fifty-fourth Legislature                                                  Mesnard

First Regular Session                                                   H.B. 2042

 

MESNARD FLOOR AMENDMENT

SENATE AMENDMENTS TO H.B. 2042

(Reference to House engrossed bill)

 

Page 1, line 16, strike ":" insert a colon

Line 17, strike "(a)" insert "(a)"

Strike line 19, insert:

"(b)  In the case of failure to file a return for any tax administered under this title other than income tax and withholding tax.

(c)  In the case of failure to file an income tax or withholding tax return if it is shown that the failure was due to an intent to evade tax."

Page 2, line 36, after "return" insert "for income tax or withholding tax"

Amend title to conform

 

 

J.D. MESNARD

 

2042MESNARD0222

03/19/2019

02:22 PM

S: CS/kja