SB 1684 — tax expenditures; review; sunset

Bill Text

• Introduced Introduced Version Current pdf

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill amends multiple sections of existing tax law to modify the provisions regarding the disclosure of confidential taxpayer information.

• 42-2003

  The Arizona commerce authority for its use in: → The Arizona commerce authority for its use in:

  Clarifies the use of confidential information by the Arizona commerce authority.

• 42-2003

  may be disclosed to the head of the entity → may be disclosed to the head of the entity or a member of the governing board of the entity, or any employee of the entity who has been delegated the authorization in writing by the head of the entity or the governing board of the entity.

  Expands the disclosure permissions for government entities.

• 42-2003

  for its use in determining whether a spirituous liquor licensee has paid all transaction privilege taxes and affiliated excise taxes incurred as a result of the sale of spirituous liquor, as defined in section 4-101 → for its use in determining whether a spirituous liquor licensee has paid all transaction privilege taxes and affiliated excise taxes incurred as a result of the sale of spirituous liquor at the licensed establishment and imposed on the licensed establishments by this state and its political subdivisions.

  Specifies the use of confidential information related to spirituous liquor licensees.

• 42-2003

  but the department shall not disclose any confidential information without the taxpayer's written consent: → but the department shall not disclose any confidential information without the taxpayer's written consent:

  Reiterates the requirement for taxpayer consent before disclosing confidential information.

• 42-2003

  for its use in administering nursing facility provider assessments. → for its use in administering nursing facility provider assessments in accordance with regulations.

  Clarifies the purpose of information use regarding nursing facility provider assessments.

• 42-2003

  pursuant to the following conditions: → pursuant to the following conditions:

  Specifies conditions under which confidential information can be disclosed.

Action History

1. February 09, 2023

   Senate Second Reading

2. February 02, 2023

   Senate First Reading

Sponsors

• Denise “Mitzi” Epstein · Primary

Subjects