Arizona Administrative Code (Last Updated: November 17, 2016) |
Title 15. REVENUE |
Chapter 10. DEPARTMENT OF REVENUE - GENERAL ADMINISTRATION |
Article 1. APPEAL PROCEDURES |
Section R15-10-130. Decisions and Orders
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A. The Hearing Officer shall issue a written decision, which sets forth the reasons for the decision, after reviewing the evidence submitted by the petitioner and the Department.
B. A decision dismissing a petition as incomplete or not timely filed shall be based on the Hearing Officer’s review of the petition, documents available, and any information officially noticed.
C. The Hearing Office shall mail the decision of the Hearing Officer, by certified mail, to the last known address of the tax- payer. The Hearing Office shall immediately forward a copy of the decision to the applicable section in the Department of Revenue and to the Director.
Historical Note
Renumbered from R15-10-119 and amended effective December 23, 1993 (Supp. 93-4). Amended effective Jan-
uary 20, 1998 (Supp. 98-1).