The bill SB1190 proposes amendments to the Arizona Revised Statutes concerning the Department of Revenue (ADOR). It defines "audit" as a comprehensive review of a taxpayer's financial records to ensure accurate reporting on tax returns. Additionally, it expands the reasons for which the Director of ADOR can extend the mailing date for annual property value notices to include delays caused by a declared state of emergency, alongside existing reasons such as acts of God, floods, or fires.

The bill also includes technical and conforming changes to existing law, such as the removal of certain definitions related to electronic return preparers and transmitters. Overall, the legislation aims to streamline administrative processes within ADOR while enhancing the clarity of tax-related definitions and procedures. There is no anticipated fiscal impact on the state General Fund from this legislation.

Statutes affected:
Introduced Version: 32-1027
Senate Engrossed Version: 42-1101.01, 42-15101, 42-1129
Chaptered Version: 42-1101.01, 42-15101, 42-1129