Arizona Administrative Code (Last Updated: November 17, 2016) |
Title 16. TAX APPEALS |
Chapter 3. STATE BOARD OF TAX APPEALS |
Article 1. TAX APPEAL PROCEDURES |
Section R16-3-103. Incomplete Notice of Appeal
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A. If the Appellant files a timely notice of appeal that is incom- plete, the Clerk shall grant the Appellant 15 days to perfect the appeal.
B. Upon written request, the Clerk shall grant the Appellant a rea- sonable extension of time to comply with the provisions of this Section for good cause shown.
C. The Board may dismiss an appeal or exclude supplemental information for the Appellant’s failure to act in a timely man- ner.
Historical Note
Adopted effective December 30, 1974 (Supp. 75-1).
Amended effective January 7, 1977 (Supp. 77-1). Former Section R16-3-103 renumbered and amended as Section R16-3-111, former Section R16-3-105 renumbered and amended as Section R16-3-103 effective August 27, 1980 (Supp. 80-4). Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effective February 7,
2002 (Supp. 02-1).