Bill Text: AZ HB2145 | 2019 | Fifty-fourth Legislature 1st Regular | Introduced
Bill Title: Technical correction; taxation; excess withholding
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-05-09 - Assigned to House RULES Committee [HB2145 Detail]
Download: Arizona-2019-HB2145-Introduced.html
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REFERENCE TITLE: technical correction; taxation; excess withholding |
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State of Arizona House of Representatives Fifty-fourth Legislature First Regular Session 2019
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HB 2145 |
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Introduced by Representative Cobb
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AN ACT
amending section 43-432, Arizona Revised Statutes; relating to tax withholdings.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 43-432, Arizona Revised Statutes, is amended to read:
43-432. Refund for excess withholding
A. When the total amount withheld under section 43‑401 exceeds the amount of the tax on the employee's entire taxable income as computed under this title, the department shall, after auditing the annual return filed by the employee in accordance with chapter 3 of this title, and without requiring a filing of a refund claim as provided in section 42‑1106, subsection A, refund the amount of the excess withheld, subject to setoff for debts pursuant to section 42-1122. Failure of the department to make such refund shall does not limit the right of the taxpayer to file a claim for a refund as provided in chapter 6, article 1 of this title. If the excess tax withheld is less than one dollar, no refund shall be made unless specifically requested by the taxpayer at the time such return is filed. In no event shall any excess be allowed as a credit against any tax accruing on a return filed for a year subsequent to the year during which such excess was withheld, the provisions of chapter 6 of this title notwithstanding.
B. The department of revenue may make separate refunds of withheld taxes upon request by a husband or wife who has filed a joint return, the refund payable to each spouse being proportioned to the gross earnings of each shown by the information returns filed by the employer or otherwise shown to the satisfaction of the department. If a taxpayer entitled to a refund under this subsection dies, the department may certify to the department of administration that the refund be made to the taxpayer's duly appointed executor, administrator or personal representative.
