REFERENCE TITLE: technical correction; tax debt; enforcement

State of Arizona

House of Representatives

Fifty-sixth Legislature

First Regular Session

2023

HB 2094

Introduced by

Representative Payne

An Act

amending section 42-2072, Arizona Revised Statutes; relating to taxpayers' bill of rights.

(TEXT OF BILL BEGINS ON NEXT PAGE)

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

Section 1. Section 42-2072, Arizona Revised Statutes, is amended to read:

START_STATUTE42-2072. Stay of enforcement actions pending offer in compromise

A. A taxpayer who is unable to pay all of a liability may make an offer in compromise for abatement of part of the liability on the grounds that the remainder is uncollectible pursuant to section 42-1004, subsection B, paragraph 1.

B. While the offer is under consideration by the department and the attorney general, the department shall not levy on the taxpayer or any holder of the taxpayer's assets unless the department finds that collection, otherwise possibly possible, would be jeopardized by a delay. A taxpayer who is aggrieved by a decision to levy while an offer in compromise is pending may appeal that decision to the problem resolution officer, and the decision of the problem resolution officer is final as to both the department and the taxpayer. END_STATUTE