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 R16-3-105. Stipulation or Statements of Fact
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At the Board’s request, the parties shall file a stipulation or separate statements of fact with any supporting affidavits or exhibits, listing the facts upon which they agree, the facts that are in dispute, and the
reasons for the dispute. If there are no facts in dispute, this should be stated in the stipulation or statements.
Historical Note
Adopted effective December 30, 1974 (Supp. 75-1). Former Section R16-2-105 repealed, new Section R16-3- 105 adopted effective January 7, 1977 (Supp. 77-1).
Former Section R16-3-105 renumbered and amended as Section R16-3-103, former Section R16-3-108 renum- bered and amended as Section R16-3-105 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 Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effec- tive February 7, 2002 (Supp. 02-1).