SB1293 Summary

• Amends numerous Arizona tax and revenue statutes to modernize department of revenue operations and allow electronic communication methods (email and electronic portals) as alternatives to physical mail for tax notices, returns, and official correspondence.

• Updates references to federal tax code provisions, particularly changing citations from specific IRC sections to generic "internal revenue code" references to maintain alignment with federal law changes.

• Modifies tax administration procedures including audit duration limits, electronic funds transfer requirements, deficiency notice procedures, and confidential information disclosure rules.

• Makes technical corrections to language throughout tax code (e.g., changing "voluntary fire fighters" to "volunteer firefighters," "per cent" to "percent," "upon" to "on").

• Repeals sections 43-1032, 43-1211, and 43-1213 through 43-1217 of Arizona Revised Statutes and reorganizes exempt organization provisions in section 43-1201.