Ariz. Admin. Code § 15-12-308

Current through Register Vol. 30, No. 50, December 13, 2024

Section R15-12-308 - Evidence

A. The political subdivision and the Commission may:

1. Call and examine witnesses,

2. Introduce exhibits,

3. Cross-examine opposing witnesses on any matter relevant to the issues, even though the matter was not covered in the direct examination,

4. Impeach any witness regardless of which party first called the witness to testify,

5. Rebut the evidence against it, and

6. Call and examine as if under cross-examination a party or its employees, agents, or officers.

B. The Commission shall be liberal in admitting evidence, but the Commission shall consider objections to the admission of and comments on the weakness of evidence in assigning weight to the evidence.

C. The Commission shall take oral evidence only on oath or affirmation.

D. Legible copies may be admitted into evidence or substituted in place of the original documents.

E. The original records and files of the Commission or the Department of Revenue shall not be removed from their offices for use as evidence or for other purposes.

F. The Commission may take official notice of the records maintained by the Department of Revenue.

Ariz. Admin. Code § R15-12-308

Adopted effective September 14, 1990 (Supp. 90-3). Amended effective October 10, 1997 (Supp. 97-4).