(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. Section 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. Section 42-1251, as modified by Section 3.05-571.
(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. Section 42-1251. The Department's decision may be appealed to the State Board of Tax Appeals, in accordance with the provisions of A.R.S. Section 42-1253.
(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. Section 42-2051 et. seq.).
(Ord. 21-1252, passed 4-13-2021)