AZ SB1521

Appropriates $8,314,400 and 131 FTE positions from the state general fund to the Department of Revenue in fiscal year 2021-2022 for tax audit, compliance, collection and support positions.

Creates 2 corporate income tax audit managers, 28 corporate income tax auditors, 2 transaction privilege tax audit managers, 28 transaction privilege tax auditors, 2 tax license compliance staff managers, 18 compliance staff members, 40 tax collectors, and 11 support staff members.

New positions supplement rather than replace existing Department of Revenue tax audit, compliance, collection and support positions.

Prohibits transfer of appropriated monies to any other budget program or expenditure class.

Requires Department of Revenue to submit reports to the Governor and legislative leaders by December 1, 2021 and December 1, 2022 detailing tax revenues collected attributable to each appropriated FTE position.