REFERENCE TITLE: DOR; auditors and collectors; appropriation

State of Arizona

Senate

Fifty-fifth Legislature

First Regular Session

2021

SB 1521

Introduced by

Senators Navarrete: Alston, Contreras, Gonzales, Marsh, Mendez, Quezada, Rios, Steele

AN ACT

appropriating monies to the department of revenue.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Appropriation; department of revenue; tax audit, compliance, collection and support positions; reports

A. In addition to any other appropriations made in fiscal year 2021-2022, the sum of $8,314,400 and 131 FTE positions are appropriated from the state general fund in fiscal year 2021-2022 to the department of revenue for personal services and employee-related expenditures for the following positions:

1. Two corporate income tax audit managers.

2. Twenty-eight corporate income tax auditors.

3. Two transaction privilege tax audit managers.

4. Twenty-eight transaction privilege tax auditors.

5. Two transaction privilege tax license compliance staff managers.

6. Eighteen transaction privilege tax license compliance staff members.

7. Forty tax collectors.

8. Eleven support staff members.

B. The positions created in subsection A of this section supplement and do not supplant the tax audit, compliance, collection and support positions existing in the department on the effective date of this act.

C. Notwithstanding section 35-173, Arizona Revised Statutes, the monies appropriated in subsection A of this section may not be transferred to any other budget program or expenditure class.

D. On or before December 1, 2021 and December 1, 2022, the department shall submit to the governor, the president of the senate and the speaker of the house of representatives a detailed report of the amount of tax revenues collected by this state that is attributable to each FTE position appropriated by this section.

Sec. 2. Intent

The Legislature intends that the department of revenue have additional audit, compliance, collection and support staff to ensure the integrity of this state's tax system.