(a) Closing agreements between the Tax Collector and a taxpayer have no force of law unless made in accordance with the provisions of A.R.S. § 42-1113.
(b) Administrative review.
(1) Petitions of appeal shall be made to, and hearings shall be conducted by, the Arizona Department of Revenue, in accordance with the provisions of A.R.S.§§ 42-1251 et seq., as modified by Section 12-571.
(2) (Reserved)
(3) (Reserved)
(4) (Reserved)
(5) Hearings shall be held by the Arizona Department of Revenue in accordance with the provisions of A.R.S.§§ 42-1251 et seq.. The Department’s decision may be appealed to the State Board of Tax Appeals, in accordance with the provisions of A.R.S.§§ 42-1251 et seq..
(6) (Reserved)
(7) (Reserved)
(8) (Reserved)
(c) (Reserved)
(d) (Reserved)
(e) Taxpayers shall be subject to the State taxpayer bill of rights (A.R.S. § 42-2051 et. seq.).