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 R16-3-106. Dismissal, Withdrawal, or Suspension of Appeal
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A. If the Board lacks jurisdiction regarding an appeal, the Board shall dismiss the appeal on its own motion or on motion by the Department.
B. The Appellant may withdraw an appeal upon written notifica- tion to the Board or by the parties’ written stipulation at any time before the Board issues its decision.
C. The Board may suspend proceedings for a reasonable period of time at the written request of either party, the written stipu- lation of the parties, or its own discretion.
Historical Note
Adopted effective December 30, 1974 (Supp. 75-1). Former Section R16-3-106 repealed, new Section R16-3- 106 adopted effective January 7, 1977 (Supp. 77-1).
Former Section R16-3-106 renumbered and amended as Section R16-3-104, former Section R16-3-109 renum- bered and amended as Section R16-3-106 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 Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effec- tive February 7, 2002 (Supp. 02-1).