Bill > HB2016

This bill amends Arizona Revised Statutes section 42-1125, which outlines civil penalties for tax administration, by adding a new provision that states penalties under subsection A (which addresses late filing penalties calculated as a percentage of the tax due for each month the return is late) cannot be assessed if the taxpayer's total liability for taxes imposed under title 43, chapter 10 is zero. This change, which applies retroactively to taxable periods beginning after December 31, 2025, aims to prevent penalties from being applied when no tax is actually owed.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/83549