YARBROUGH SUBSTITUTE FLOOR AMENDMENT
HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B. 2712
I move the following SUBSTITUTE amendment to the WAYS AND MEANS Committee amendment to
HOUSE BILL 2712 (Reference to printed bill)
Page 1, line 34, strike "and" insert a comma
Line 35, after "law" insert ", the state law library and the Arizona state library"
Strike line 40
Reletter to conform
Line 41, strike "each" insert "The municipal tax hearing office or any other"
Page 2, between lines 1 and 2, insert:
"(b) The tax court."
Reletter to conform
Strike lines 3 through 5, insert:
"(d) The supreme court."
Line 6, strike the colon; strike lines 7 and 8; line 9, strike "2."
Line 11, after "county" insert "against an agency listed in subsection A, paragraph 1 and paragraph 2, subdivision (a) of this section"
Line 13, after "name" insert ", identification number and address"
Line 14, after "taxpayer" strike remainder of line insert ", the amount of tax, penalty and interest in dispute and other information that will allow identification of the taxpayer deleted from the text of the"
Strike lines 18 through 31, insert:
"3. "tax Decision" means either:
(a) A ruling, decision, opinion, minute entry, under advisement ruling, memorandum decision or any other written resolution of a state, county or municipal tax dispute or appeal that involves a substantive or significant technical or procedural issue and includes actions taken by:
(i) The department of revenue hearing officer.
(ii) The office of administrative hearings.
(iii) The municipal tax hearing officer or any other city or town hearing officer.
(iv) The state board of tax appeals.
(v) The department of economic security.
(vi) The department of transportation.
(b) A minute entry, under advisement ruling, opinion or memorandum decision that involves a substantive or significant technical or procedural issue by:
(i) The tax court.
(ii) The court of appeals.
(iii) The supreme court."
Page 2, line 32, strike "(b)" insert "(c) Tax decision"