Section R15-10-101. Definitions

For purposes of this Article:

1.        “ALJ” means an administrative law judge who issues decisions on behalf of the Office of Administrative Hear- ings established by A.R.S. § 41-1092.01.

2.        “Day” means a calendar day. If the last day for filing a document under the provisions of this Article falls on a Saturday, Sunday, or legal holiday, the document is con- sidered timely if filed on the following business day.

3.        “Department” means the Arizona Department of Revenue as represented by personnel of the applicable section or area.

4.        “Notice” means a written notification, issued by the Department, of a tax assessment, refund denial, or any other action taken or proposed to be taken that is subject to appeal as a contested case or an appealable agency action under A.R.S Title 41, Chapter 6.

5.        “Petition” means a written request for hearing, correction, or redetermination, including all applicable attachments.

6.        “Petitioner” means the taxpayer or the representative of the taxpayer who files a petition.

7.        “Refund denial” means a taxpayer’s claim for a refund of tax, penalty, interest, or refundable credit that has been denied by the Department.

8.        “Tax assessment” means any tax issue whether associated with a proposed amount due or the application of penal- ties and interest.

Historical Note

Adopted effective June 22, 1981 (Supp. 81-3). Section repealed, new Section adopted effective December 23, 1993 (Supp. 93-4). Amended effective January 20, 1998

(Supp. 98-1).