Arizona 53rd Legislature - 1st Regular Session Status: Died 1 R cosponsors

SB 1242 — tax information; disclosure; municipal auditors

Last action — house second reading

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. Died in session

This bill died with 53rd Legislature - 1st Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

44 added · 34 removed

Plain-language change summary

The recent changes to Senate Bill 1242 clarify the rules around how confidential taxpayer information can be shared with county, city, or town officials and third parties. Instead of allowing disclosures to auditors, the bill now specifically mentions that such information can only be shared with contracted third parties for internal purposes. This matters because it strengthens the confidentiality protections for taxpayers and ensures that their sensitive information is only used appropriately, reducing the risk of unauthorized public access.

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SB1242 - 531R - I Ver       REFERENCE TITLE:
SB1242 - 531R - S Ver       Senate Engrossed       State of Arizona Senate Fifty-third Legislature First Regular Session     SENATE BILL 1242       AN ACT   Amending section 42-2003, Arizona Revised Statutes;
tax information;
disclosure;
municipal auditors       State of Arizona Senate Fifty-third Legislature First Regular Session     SB 1242   Introduced by Senator Kavanagh     AN ACT   Amending section 42-2003, Arizona Revised Statutes;
START_STATUTE42-2003.  Authorized disclosure of confidential information A.  Confidential information relating to:
START_STATUTE42-2003.  Authorized disclosure of confidential information;
definition A.  Confidential information relating to:
H.  Confidential information relating to transaction privilege tax, use tax, severance tax, jet fuel excise and use tax and any other tax collected by the department on behalf of any jurisdiction may be disclosed to any county, city or town tax official, or to an auditor who is under contract for that purpose with a county, city or town, if the information relates to a taxpayer who is or may be taxable by a county, city or town or who is or may be subject to audit by the department pursuant to section 42‑6002.  Any taxpayer information released by the department to the county, city, or town or auditor for the purposes of this subsection:
H.  Confidential information relating to transaction privilege tax, use tax, severance tax, jet fuel excise and use tax and any other tax collected by the department on behalf of any jurisdiction may be disclosed to any county, city or town tax official, or to a third party who is under contract for that purpose with a county, city or town, if the information relates to a taxpayer who is or may be taxable by a county, city or town or who is or may be subject to audit by the department pursuant to section 42‑6002.  Any taxpayer information released by the department to the county, city or town for the purposes of this subsection:
1.  May only be used for internal purposes, including audits.
1.  any taxpayer information released by the department to a county, city, town or third party may only be used for internal purposes, including audits.
2.  May not be disclosed to the public in any manner that does not comply with confidentiality standards established by the department.  The county, city or town, or an auditor who is under contract with a county, city or town, shall agree in writing with the department that any release of confidential information that violates the confidentiality standards adopted by the department will result in the immediate suspension of any rights of the county, city, or town or auditor to receive taxpayer information under this subsection.
2.  any taxpayer information released by the department to a county, city, town or third party may not be disclosed to the public in any manner that does not comply with confidentiality standards established by the department.  The county, city or town, or a third party who is under contract with a county, city or town, shall agree in writing with the department that any release of confidential information that violates the confidentiality standards adopted by the department will result in the immediate suspension of any rights of the county, city, or town or a third party to receive taxpayer information under this subsection.
3.  The county, city or town is responsible for ensuring confidentiality, not the Department.
X.  The department may disclose to an official of any city, town or county in a current agreement or considering a prospective agreement with the department as described in section 42‑5032.02, subsection F any information relating to amounts subject to distribution required by section 42‑5032.02.  Information disclosed by the department under this subsection:
X.  The department may disclose to an official of any city, town or county in a current agreement or considering a prospective agreement with the department as described in section 42‑5032.02, subsection F any information relating to amounts subject to distribution required by section 42‑5032.02.  Information disclosed by the department under this subsection:
Z.  For the purposes of this section, "THIRD PARTY" means A PRIVATE ENTERPRISE CONTRACTED BY THE COUNTY, CITY OR TOWN TO ANALYZE DATA ON BEHALF OF THE COUNTY, CITY OR TOWN.
Sec. 2.  Effective date Section 42-2003, Arizona Revised Statutes, as amended by this act, is effective from and after June 30, 2018.
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Action History

  1. house second reading

  2. house first reading.

  3. transmit to house

  4. passed

  5. senate second reading

  6. senate first reading

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 92 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (92)

92 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 1242?
SB 1242 is sponsored by John Kavanagh (Republican).
What is the current status of SB 1242?
This bill died with 53rd Legislature - 1st Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 1242?
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