HB 2202 Summary

• Amends Arizona's tax closing agreement statute to add a new subsection requiring the Department of Revenue to make an initial determination of whether an affected class of taxpayers exists and to notify taxpayers if their request for relief is denied.

• Requires the Department to publish notice of its decision on whether to grant relief within 60 days after a public hearing closes, and to notify hearing attendees and publish the decision on the Department's website.

• Establishes an appeal procedure allowing taxpayers denied relief to appeal the Department's determination through the same process used for other tax appeals under Arizona law.

• Allows taxpayers with pending related appeals to petition the appellate forum to hold those appeals in abeyance pending resolution of the relief denial appeal.

• Expands the definition of "affected class" to include similarly situated taxpayers directly affected by the Department's tax position, and for transaction/use tax purposes, may include taxpayers in the same North American industry classification system code or direct competitors.