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 R16-3-113. Transcripts and Records
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A. The hearing before the Board shall be transcribed upon written request submitted by a party to the Board at least five days before the hearing. The transcript shall be prepared at the expense of the requesting party.
B. A person shall not remove the records of the Board from its office for use as evidence or for other purposes. The Board shall provide certified copies of records as required under
A.R.S. Title 39, Chapter 1.
Historical Note
Adopted effective December 30, 1974 (Supp. 75-1).
Amended effective January 7, 1977 (Supp. 77-1). Former Section R16-3-113 amended and former Section R16-3- 123 renumbered and amended as Section R16-3-113 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 Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effective February 7, 2002 (Supp. 02-1).