REFERENCE TITLE: board of tax appeals; continuation

State of Arizona

Senate

Fifty-sixth Legislature

First Regular Session

2023

SB 1242

Introduced by

Senator Mesnard

An Act

repealing section 41-3023.12, Arizona Revised Statutes; amending title 41, chapter 27, article 2, Arizona Revised Statutes, by adding section 41-3031.12; relating to the state board of tax appeals.

(TEXT OF BILL BEGINS ON NEXT PAGE)

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

Section 1. Repeal

Section 41-3023.12, Arizona Revised Statutes, is repealed.

Sec. 2. Title 41, chapter 27, article 2, Arizona Revised Statutes, is amended by adding section 41-3031.12, to read:

START_STATUTE41-3031.12. State board of tax appeals; termination July 1, 2031

A. The state board of tax appeals terminates on July 1, 2031.

B. Sections 42-1252 and 42-1253 and this section are repealed on January 1, 2032. END_STATUTE

Sec. 3. Purpose

Pursuant to section 41-2955, subsection B, Arizona Revised Statutes, the legislature continues the state board of tax appeals to provide taxpayers with an administrative appeals forum outside the purview of the department of revenue.

Sec. 4. Retroactivity

Sections 1 and 2 of this act apply retroactively to from and after July 1, 2023.