AZ SB1246

Repeals section 41-3016.25 of Arizona Revised Statutes and establishes the Arizona Internal Revenue Service as a separate entity effective December 31, 2019.

The Arizona Internal Revenue Service terminates on July 1, 2030, with Title 42, Chapter 1, Article 1 repealed on January 1, 2031.

All authority, powers, duties, and responsibilities of the Department of Revenue transfer to the Arizona Internal Revenue Service effective January 1, 2020, including all personnel, property, assets, contracts, and pending legal actions.

Amends tax code definitions in sections 42-1001 and 43-104 to replace references to "Department of Revenue" with "Arizona Internal Revenue Service" beginning January 1, 2020.

Allows preliminary administrative action before January 1, 2020 for appointing a director and facilitating the transition from the Department of Revenue to the new Arizona Internal Revenue Service.