Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 10 - Department of Revenue - General Administration
Article 1 - APPEAL PROCEDURES
Section R15-10-102 - Scope of Article 1

Ariz. Admin. Code § 15-10-102

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-10-102 - Scope of Article 1

A Department hearing officer shall conduct all hearings regarding the taxes under A.R.S. § 42-1101, unless A.R.S. § 41-1092.02 requires that an ALJ hear the matter.

Ariz. Admin. Code § R15-10-102

Adopted effective June 22, 1981 (Supp. 81-3). Section repealed, new Section adopted effective December 23, 1993 (Supp. 93-4). Section repealed, new Section adopted effective January 20, 1998 (Supp. 98-1). Amended by final rulemaking at 7 A.A.R. 2900, effective June 13, 2001 (Supp. 01-2).