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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 R15-10-122. Transcripts and Records
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A. The hearing officer shall record all oral hearings. Upon request of any party to the hearing, the hearing office shall provide a copy of the recording of the hearing, without charge, to the requesting party.
B. A party to an oral hearing may:
1. Transcribe the hearing at the party’s own expense; and
2. Cite a transcript in any proceeding, if the party provides a full copy of the transcript to the opposing party and the hearing officer.
C. The petitioner shall not remove the records and files of the Department from the Department for use as evidence or other purposes. The Department shall, as permitted by law, provide a certified copy of Department records and files as requested
by the petitioner for use in the proceedings. The Department shall provide the copy at a reasonable charge not to exceed the commercial rate for the service.
Historical Note
Renumbered from R15-10-118 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). Amended by final rulemaking at 15 A.A.R.
2140, effective January 30, 2010 (Supp. 09-4).