AZ HB2042

Amends Arizona Revised Statutes section 42-1104 to modify the statute of limitations for tax assessments under Arizona's tax administration laws.

Clarifies that notice requirements for additional tax due can be satisfied through methods allowed in lieu of mail under sections 42-1108 or 42-1109, not just traditional mailing.

Adds a new exception allowing the department to assess income or withholding tax within seven years after the date the report or return was required to be filed if a taxpayer fails to file.

Makes conforming language changes throughout the statute, replacing outdated phrasing (e.g., "per cent" becomes "percent," "which" becomes "that") for clarity and consistency.

Effective for assessments issued beginning on or after the first day of the month following the general effective date of April 9, 2019.