https://apps.azleg.gov/BillStatus/BillOverview/79984
HB2380 reinforces ADOR’s authority to approve or deny a city or town’s request to audit a TPT taxpayer located in more than one city or town. The measure also bolsters the existing statutory authority of the Unified Audit Committee (UAC) by requiring the Committee to establish and publish uniform guidelines to improve the uniformity of state and local TPT audits. ATRA advocated for this measure following a recent draft IGA between ADOR and the cities that would allow the cities to overrule the Department’s decision to deny a city or town’s request to audit a multijurisdictional taxpayer.