Section R15-10-120. Official Notice

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The Department hearing officer may take official notice of the fol- lowing:

1.        The records that the Department maintains,

2.        Tax returns filed with the Department for or on behalf of the taxpayer or any affiliated person together with related records on file with the Department, or

3.        A fact that is generally known in this state or that is capa- ble of accurate and ready determination by reference to a source whose accuracy cannot reasonably be questioned.

Historical Note

Adopted effective June 22, 1981 (Supp. 81-3). Former Section R15-10-120 repealed, new Section R15-10-120 adopted effective July 24, 1986 (Supp. 86-4). Former Section R15-10-120 renumbered to R15-10-131, new Section R15-10-120 renumbered from R15-10-115 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).

                    
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