Ariz. Rev. Stat. § 42-2080 – Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions

A. The department may issue draft rulings, procedures, notices and administrative announcements that apply to tax laws and regulations, either generally or for a specific set of facts, and that otherwise do not change the substance and meaning of a statute or rule. Except for private taxpayer rulings issued pursuant to section 42-2101, the department shall allow for and accept written public comments on the draft ruling, procedure, notice or administrative announcement as prescribed by this section. A ruling, procedure, notice or administrative announcement becomes final and effective thirty days after the ruling, procedure, notice or administrative announcement is issued for public comment and review unless the department withdraws the ruling, procedure, notice or administrative announcement. The department may amend the draft ruling, procedure, notice or administrative announcement in response to public comments received during the thirty-day period.
B. The department shall establish and maintain on its website a publicly accessible record of all draft and final rulings, procedures, notices and administrative announcements and shall prominently announce additions, modifications and other changes to this record on the department website's home page.
C. A draft ruling, procedure, notice or administrative announcement that applies to tax laws and regulations is not considered final and effective unless the ruling, procedure, notice or administrative announcement contains all of the following:
1. 1. The subject matter of the draft ruling, procedure, notice or administrative announcement.
2. 2. A citation to all statutes, rules and published administrative rulings relating to the draft ruling, procedure, notice or administrative announcement.
3. 3. The name and contact information of department personnel with whom persons may communicate regarding the draft ruling, procedure, notice or administrative announcement.
4. 4. The date on which the draft ruling, procedure, notice or administrative announcement was proposed.
5. 5. The date on which the draft ruling, procedure, notice or administrative announcement will become final and effective.
6. 6. A statement of whether public comments on the draft ruling, procedure, notice or administrative announcement were received and where the written comments and the department's response to those comments are available for inspection.
7. 7. The signature of the director.
D. Before a draft ruling, procedure, notice or administrative announcement is effective and final pursuant to subsection A of this section, the department shall consider any public comments received on the draft ruling, procedure, notice or administrative announcement. If the department chooses not to incorporate a public comment into the final ruling, procedure, notice or administrative announcement, the department shall respond to the comment explaining the basis for the department's decision and preserve that response as a public record.
E. The director shall ensure that any public records required by this section comply with the confidentiality requirements prescribed by article 1 of this chapter.
F. This section does not apply to department actions that are subject to title 41, chapters 6 and 6.1, private taxpayer rulings issued pursuant to section 42-2101, tax forms and instructions, routine notices that remind taxpayers of normal filing obligations and other routine department communications that do not substantively apply to and interpret tax laws and regulations.
G. The court shall decide all questions of law without deference to any determination that is made by the department. Notwithstanding section 41-1092, paragraph 3, any final agency action taken pursuant to this section is an appealable agency action under title 41, chapter 6, article 10 that may be appealed within thirty days after the effective date of the ruling, procedure, notice or administrative announcement.