Statutes, codes, and regulations
Arizona Administrative Code
Title 16 - TAX APPEALSChapter 3 - STATE BOARD OF TAX APPEALS - LUXURY, TRANSACTION PRIVILEGE (SALES), USE, ESTATE, INCOME
Article 1 - TAX APPEAL PROCEDURES
Section R16-3-113 - Transcripts and Records

Ariz. Admin. Code § 16-3-113

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R16-3-113 - Transcripts and Records
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.

Ariz. Admin. Code § R16-3-113

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 Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effective February 7, 2002 (Supp. 02-1).