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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 10. DEPARTMENT OF REVENUE - GENERAL ADMINISTRATION |
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Article 1. APPEAL PROCEDURES |
Section R15-10-119. Stipulation of Facts
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The petitioner and the Department may file a stipulation of facts stating:
1. The facts upon which they agree,
2. The facts that are in dispute, and
3. The reasons for the dispute.
Historical Note
Adopted effective June 22, 1981 (Supp. 81-3). Amended
effective July 24, 1986 (Supp. 86-4). Former Section R15-10-119 renumbered to R15-10-130, new Section R15-10-119 renumbered from R15-10-113 and amended effective December 23, 1993 (Supp. 93-4). Amended by
final rulemaking at 7 A.A.R. 2900, effective June 13,
2001 (Supp. 01-2).