AZ HB2879

Establishes new procedures for the Arizona Department of Revenue to issue draft rulings, procedures, notices and administrative announcements related to tax laws, with a 30-day public comment period before they become final and effective.

Requires the department to maintain a publicly accessible online record of all draft and final rulings, procedures, notices and administrative announcements with prominent website announcements of additions and changes.

Sets specific content requirements for rulings, including subject matter, citations to relevant statutes and rules, contact information, proposed and effective dates, public comment status, and the director's signature.

Mandates the department consider public comments and provide written explanations if declining to incorporate comments into final rulings, with all responses preserved as public records.

Modifies the private taxpayer ruling process to require an initial meeting with the requestor within 30 days, provide a draft ruling at least 30 days before issuance, and extend the standard issuance timeline from 45 to 90 days.