AZ SB1248

Establishes the Arizona Internal Revenue Service as a separate entity to assume all income tax administration responsibilities from the Department of Revenue effective January 1, 2020.

Appoints a governor-appointed director to lead the Arizona Internal Revenue Service with authority to employ staff, establish compensation, and administer income tax collection and enforcement.

Transfers all income tax-related assets, personnel, contracts, administrative rules, and pending matters from the Department of Revenue to the new Arizona Internal Revenue Service on January 1, 2020.

Terminates the Arizona Internal Revenue Service on July 1, 2030, with repeal of related statutory provisions effective January 1, 2031.

Preserves the validity of all pre-existing tax liabilities, benefits, and approvals issued under prior law relating to income taxation.