HB2380 is a bill that amends sections 42-6001 and 42-6005 of the Arizona Revised Statutes, concerning the administration of local excise taxes. The bill grants the Arizona Department of Revenue (ADOR) the authority to deny a city or town's request to audit a taxpayer that is engaged in business in more than one city or town. If ADOR denies such an audit request, the city or town is prohibited from conducting the audit. Additionally, the bill requires ADOR's Unified Audit Committee to establish and publish uniform audit guidelines.

The bill also makes technical and conforming changes to the current law, clarifying that ADOR's interpretation is binding on cities and towns when state statutes and the model city tax code align and ADOR has issued written guidance. The bill is set to become effective on the general effective date.

Statutes affected:
Introduced Version: 42-6001, 42-6005
House Engrossed Version: 42-6001, 42-6005
Chaptered Version: 42-6001, 42-6005