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 R16-3-104. Memoranda, Waivers, and Supporting Authori- ties
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A. Each party shall file an original and six copies of any memo- randa filed with the Board. The Board shall provide a copy to the opposing party.
B. A party may waive in writing the right to file a memorandum any time before the memorandum is due.
C. The Appellant shall file a memorandum of not more than 15 pages that addresses the facts and law in support of the appeal within 20 days after filing the notice of appeal.
D. The Department shall file a response memorandum of not more than 15 pages within 20 days after receiving the Appel- lant’s memorandum or waiver.
E. The Appellant may file a reply memorandum of not more than
10 pages within 15 days after receiving the Department’s memorandum. The Appellant’s reply memorandum shall only address the issues of law or fact raised in the Department’s memorandum.
F. Each party shall file six copies of cited supporting authorities at the time the party files a memorandum.
G. Upon written request, the Board may grant a reasonable exten- sion of time for filing a memoranda upon good cause shown.
Historical Note
Adopted effective December 30, 1974 (Supp. 75-1).
Amended effective January 7, 1977 (Supp. 77-1). Former Section R16-3-104 renumbered and amended as Section R16-3-112, former Sections R16-3-106 and R16-3-107 renumbered and amended as Section R16-3-104 effective August 27, 1980 (Supp. 80-4). Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effec- tive February 7, 2002 (Supp. 02-1).