Section R16-3-101. Definitions

For purposes of this Article:

1.        “Appellant,” unless otherwise noted, means a taxpayer or the representative of a taxpayer, or other person or entity directly interested who is legally entitled to initiate pro- ceedings before the Board.

2.        “Board” means the State Board of Tax Appeals.

3.        “Clerk” means the Clerk appointed by the Board to carry out the duties established by A.R.S. § 42-1252.

4.        “Commission” means the Municipal Tax Code Commis- sion.

5.        “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.

6.        “Department” means the Arizona Department of Reve- nue.

7.        “Hearing Officer” means a person appointed by the Board to take oral testimony and other evidence, make recommendations, and carry out the duties of the Board established by A.R.S. § 42-1252.

8.        “Memorandum” means a document that supports a party’s position.

9.        “Notice of appeal” means a written request for correction or redetermination, including all applicable attachments.

10.     “Notice of determination” means a written notification of a final decision or order issued by the Department or any other governmental entity from which an appeal to the Board may be taken.

13. “Supporting authorities” means cases and authorities cited and relied on by a party.

Historical Note

Adopted effective December 30, 1974 (Supp. 75-1).

Amended effective January 7, 1977 (Supp. 77-1).

Amended effective August 27, 1980 (Supp. 80-4). Sec- tion repealed; new Section made by final rulemaking at 8

A.A.R. 836, effective February 7, 2002 (Supp. 02-1).