AZ HB2367

Amends Arizona tax administration law to allow the Department of Revenue to conduct limited scope reviews of individual income tax returns when discrepancies are found between filed returns and information reported to the department.

Permits the department to issue deficiency notices through an electronic portal instead of mail if the taxpayer agrees in writing and provides an email address, with notice considered received on the date the email is sent.

Clarifies that limited scope reviews are not considered initial audit contacts and can only occur once per taxpayer per tax year, unless the taxpayer resolves the discrepancy or files an amended return.

Changes certain terminology throughout sections 42-1108 and 42-1109 (e.g., "from" to "after," "such" to "the") and updates procedures for written or electronic demand for returns.

Maintains taxpayer rights to protest assessments and appeal to the state board of tax appeals under existing procedures in article 6 of the Arizona tax code.