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Senate Engrossed
technical correction; collection agencies; licenses (department of revenue; administration) |
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State of Arizona Senate Fifty-sixth Legislature First Regular Session 2023
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SENATE BILL 1190 |
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An Act
amending sections 42-1101.01 and 42-15101, Arizona Revised Statutes; relating 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. Section 42-1101.01, Arizona Revised Statutes, is amended to read:
42-1101.01. Definitions
In this article, unless the context otherwise requires:
1. "Audit" means a review or examination of a taxpayer's accounts, financial information, books and records and any other document to ensure information is reported correctly on a return in accordance with this chapter and to verify the reported amount of tax is correct.
1. 2. "Electronic return preparer" means a person who for compensation prepares an electronic return, statement or other document or prepares a substantial portion of an electronic return, statement or other document or transforms a paper version of a completed return, statement or other document to an electronic version of the same return, statement or other document for filing with the department. Electronic return preparer does not include a person who for compensation provides only computational and informational software used to prepare and file taxes.
2. 3. "Electronic return transmitter" means a person who receives the electronic return, statement or other document from a taxpayer or electronic return preparer for ultimate transmittal to the department.
3. 4. "Return preparer":
(a) Means any person that prepares a return, statement or other document or substantial portion of a return, statement or other document for compensation, regardless of the media used to prepare the return.
(b) Does not include a person because the person:
(i) Furnishes typing, reproducing or other mechanical assistance.
(ii) Prepares a return, statement or other document for an employer and is regularly and continuously employed by the employer.
(iii) Prepares as a fiduciary a return, statement or other document for any person.
(iv) Prepares a claim for refund or a return, statement or other document for a taxpayer in response to any notice of deficiency issued to the taxpayer or in response to any waiver of restriction after the commencement of an audit of the taxpayer.
(v) Furnishes computational and informational software used by the taxpayer to prepare the taxpayer's return, statement or other document.
(vi) Only prepares payment documents for payment made to the department pursuant to section 42-1129.
4. 5. "Return, statement or other document" means any return, claim for refund, statement or other document that is required or authorized to be filed with the department pursuant to this title or title 43, including returns for any political subdivision of this state for which the department collects taxes.
Sec. 2. Section 42-15101, Arizona Revised Statutes, is amended to read:
42-15101. Annual notice of full cash value; amended notice of valuation
A. Except as provided by section 42-13254, on any date before March 1 of each year the county assessor shall notify each owner of record, or purchaser under a deed of trust or an agreement of sale, of property that is valued by the assessor as to the property's full cash value and the limited property value, if applicable, to be used for assessment purposes.
B. The notice under this section shall be in writing and shall be mailed, delivered by common carrier, or on request of the taxpayer transmitted electronically to the person's last known mailing, delivery or electronic address. With respect to any property transferred by a beneficiary deed pursuant to section 33-405, until the county assessor is notified by the beneficiary in writing, accompanied by a certified copy of the last surviving owner's death certificate and the change of address, mailing of the notice to the last known address of the deceased owner is deemed a mailing to the beneficiary's last known mailing, delivery or electronic address as required by this section.
C. On the same date each year the assessor shall certify to the board of supervisors and the department the date on which all notices under this section were mailed.
D. The director may extend the final date for mailing notices beyond March 1 for a period of not more than thirty days for delays caused by an act of God, flood or fire OR A STATE OF EMERGENCY DECLARED PURSUANT TO SECTION 26-303. If the director extends the mailing date, the extension applies to all property valued by the assessor.
E. Within sixty days after the mailing of the notice of valuation pursuant to this section, if the assessor discovers that property characteristic data applicable to a grouping of properties delineated by neighborhood or classification resulted in an incorrect opinion of value, the assessor may amend the notice of valuation and, if amended, shall notify the property owner of the amended value pursuant to subsection B of this section. The assessor shall transmit any proposed amendments made under this subsection to the department as provided by section 42-11056, subsections B and C, in a format prescribed by the department. The assessor shall not mail the amended notices of valuation until the proposed amendments are transmitted to the department and the department approves the amended values. The assessor shall certify the amended notices of valuation pursuant to subsection C of this section.
F. After the mailing date of the notice, any person who owns, claims, possesses or controls property that is valued by the assessor may inquire of and be advised by the assessor as to the valuation of the property determined by the assessor, but the assessor shall not change the roll except as provided by chapter 16, article 2 of this title or as otherwise provided by law.