Assigned to FIN                                                                                                                 FOR COMMITTEE

 

 

 

ARIZONA STATE SENATE

Phoenix, Arizona

 

FACT SHEET FOR S.B. 1214

 

taxation; computer software; technical change

 

Purpose

 

Makes a technical correction to the Department of Revenue’s (DOR) authorized subpoenas statute.

 

Background

 

                                                            Laws 1999, Chapter 250 permits DOR to subpoena computer software source codes if DOR is unable to determine the correctness of any item on a return. The statute enacted by Laws 1999, Chapter 250 contains an incorrect internal reference. SB 1214 fixes that error.

 

Provisions

 

1.      Makes a technical change to DOR’s statutes regarding authorized subpoenas correcting an inaccurate internal reference.

 

2.      Provides for a general effective date.

 

 

Prepared by Senate Staff

January 25, 2001