Bill
Number: S.B. 1274
Mesnard Floor Amendment
Reference
to: Printed Bill
Amendment
drafted by: Molly Graver
FLOOR
AMENDMENT EXPLANATION
1. Clarifies that any
claim for a TPT or use tax refund by a computer data center that is filed
beginning January 1, 2022, for amounts claimed for taxable periods beginning
January 1, 2022, and that is based on the retroactive application of the
definition of tax relief must be submitted using the standard tax refund
process.
2. Clarifies that any
claim for a TPT or use tax refund by a computer data center must be submitted
using the standard tax refund process and such claims are not subject to the
refund claim guidelines that applied to refund claims for TY 2021 that were
based on the retroactive application of the definition of tax relief.
3. Makes technical
changes.
Fifty-sixth Legislature Mesnard
First
Regular Session S.B. 1274
MESNARD FLOOR AMENDMENT
SENATE AMENDMENTS TO S.B. 1274
(Reference to printed bill)
Page
1, line 6, strike "as amended by" insert
"as amended by"; after "act," insert
"Laws 2021, chapter 266,"
Line
28, after "under" insert "section
42-5071, Arizona Revised Statutes, or section 42-5075, Arizona
Revised Statutes, as amended by Laws 2021, chapter 266, based on the
retroactive application of"
Line
29, after the fourth comma insert "as amended by Laws 2021,
chapter 266,"
Line
32, after "2021" insert "for
amounts claimed for taxable periods beginning from and after December 31, 2021"
Between
lines 34 and 35, insert:
"C. Any claim for a refund of transaction privilege tax
under section 42-5061, Arizona Revised Statutes, or use tax under section
42-5159, Arizona Revised Statutes, shall be submitted pursuant to section
42-1118, Arizona Revised Statutes, and is not subject to this section."
Amend title to conform