Arizona Administrative Code
Title 15 - REVENUE
Chapter 10 - Department of Revenue - General Administration
Article 1 - APPEAL PROCEDURES
Section R15-10-115 - Request for Hearings; Waiver
Universal Citation: AZ Admin Code R 15-10-115
Current through Register Vol. 30, No. 38, September 20, 2024
A. The hearing officer shall schedule an oral hearing upon request of the petitioner or the Department. If neither the petitioner nor the Department requests an oral hearing, the hearing officer shall:
1.
Consider the petition submitted for decision based on the petition and any
memoranda filed, or
2. Schedule an
oral hearing.
B. The hearing officer may, for good cause shown by any party to the hearing, postpone, recess, or continue an oral hearing to a specified date, time, and place. The hearing officer shall notify all the parties regarding a rescheduled hearing.
C. If any party to the hearing fails to appear at the oral hearing without good cause, the hearing officer may:
1. Proceed with the
hearing,
2. Reschedule the hearing,
or
3. Issue a decision based on the
petition and memoranda provided.
Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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