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 R16-3-108. Hearing Procedure
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A. A hearing shall ordinarily proceed in the following manner:
1. The Appellant may make an opening statement.
2. The Department may make an opening statement or reserve its opening statement until the close of the Appel- lant’s case.
3. The Appellant shall state its position and present its argu- ments and evidence.
4. The Department may make a previously-reserved open- ing statement, state its position, and present its arguments and evidence.
5. The Appellant may make a closing statement, presenting final arguments.
6. The Department may make a closing statement, present- ing final arguments.
7. The Appellant may reply to the Department’s closing statement or final arguments.
B. The Board may direct a party to submit an additional memo- randum or information within a reasonable period of time. The Board shall grant the opposing party a reasonable period of time to respond to the additional memorandum or information.
C. The Board may recess or continue a hearing for good cause.
Historical Note
Adopted effective December 30, 1974 (Supp. 75-1). Former Section R16-3-108 repealed, new Section R16-3- 108 adopted effective January 7, 1977 (Supp. 77-1).
Former Section R16-3-108 renumbered and amended as Section R16-3-105, former Section R16-3-124 renum- bered and amended as Section R16-3-108 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 Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effec- tive February 7, 2002 (Supp. 02-1).