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Senate Engrossed
computer data centers; TPT; refund |
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State of Arizona Senate Fifty-sixth Legislature First Regular Session 2023
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SENATE BILL 1274 |
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An Act
amending Laws 2021, chapter 266, section 9; relating to tax refunds.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Laws 2021, chapter 266, section 9 is amended to read:
Sec. 9. Refunds
A. Any claim for a refund of transaction privilege or use tax based on the retroactive application of section 41-1519, subsection O, paragraph 14, Arizona Revised Statutes, as amended by this act, Laws 2021, chapter 266, section 42-5061, subsection B, paragraph 22, Arizona Revised Statutes, as added by this act Laws 2021, chapter 266 and section 42-5159, subsection B, paragraph 23, Arizona Revised Statutes, as added by this act laws 2021, chapter 266, shall be submitted to the department of revenue on or before December 31, 2021, pursuant to section 42-1118, Arizona Revised Statutes, and is subject to the following:
1. A failure to file such a claim on or before December 31, 2021 constitutes a waiver of the claim for refund.
2. The aggregate refund amount may not exceed $10,000 for such claims filed from and after December 31, 2020 through December 31, 2021.
3. If the aggregate refund amount of such claims ultimately determined to be correct is more than $10,000, the department of revenue shall reduce each claim proportionately so that the total aggregate refund amount equals $10,000.
4. Interest is not allowed and may not be compounded on any refundable amount of such claims if paid before July 1, 2022, but if the amount cannot be determined or paid until after June 30, 2022, interest accrues after that date pursuant to section 42-1123, Arizona Revised Statutes.
5. Any refund claim that is filed before January 1, 2021 or that is not related to the changes under this act is not subject to the $10,000 aggregate refund amount.
B. Any claim for a refund of transaction privilege or use tax under 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 section 41-1519, subsection O, paragraph 14, Arizona Revised Statutes, as amended by Laws 2021, chapter 266, section 42-5061, subsection B, paragraph 22, Arizona Revised Statutes, as added by Laws 2021, chapter 266, and section 42-5159, subsection B, paragraph 23, Arizona Revised Statutes, as added by Laws 2021, chapter 266, that is filed from and after December 31, 2021 for amounts claimed for taxable periods beginning from and after December 31, 2021 shall be submitted pursuant to section 42-1118, Arizona Revised Statutes, and is not subject to this section.
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.
Sec. 2. Retroactivity
This act applies retroactively to taxable periods beginning from and after December 31, 2021.