AZ SB1190

Amends section 42-1101.01 (Arizona Revised Statutes) to renumber definitions related to tax return preparation and filing, adding a new definition for "Audit" as the first definition.

Renumbers existing definitions for "Electronic return preparer," "Electronic return transmitter," and "Return preparer" from items 1-3 to items 2-4 respectively.

Renumbers the definition of "Return, statement or other document" from item 4 to item 5.

Amends section 42-15101 to allow the director to extend the deadline for mailing property valuation notices beyond March 1 for delays caused by a state of emergency declared pursuant to section 26-303, in addition to existing reasons (acts of God, flood, or fire).

Bill approved by the Governor and filed with the Secretary of State on March 28, 2023.