AZ HB2681

Creates new section 42-2080 requiring the Department of Revenue to issue draft rulings, procedures, notices and administrative announcements on tax laws with a 30-day public comment period before they become final and effective.

Requires the department to maintain a publicly accessible record of all draft and final rulings on its website with prominent announcement of changes on the home page.

Draft rulings must include specific content requirements: subject matter, citations to relevant statutes and rules, department contact information, proposed and effective dates, and statement regarding public comments received.

Department must consider public comments and respond in writing if choosing not to incorporate them into the final ruling, preserving responses as public records.

Amends section 42-2101 to require the department to meet with taxpayer ruling requestors within 30 days and issue private taxpayer rulings within 90 days of request, and to provide requestors with a draft ruling at least 30 days before issuance.