Arizona Administrative Code
Title 15 - REVENUE
Chapter 10 - Department of Revenue - General Administration
Article 1 - APPEAL PROCEDURES
Section R15-10-116 - Hearing Procedure
Universal Citation: AZ Admin Code R 15-10-116
Current through Register Vol. 30, No. 38, September 20, 2024
A. The hearing officer may hold hearings:
1. In
person,
2. By telephone,
3. By the submission of memoranda,
or
4. By a combination of these
methods.
B. For hearings by memoranda, the hearing officer shall prescribe a schedule for the submission of the memoranda.
C. The hearing officer may:
1. Conduct the hearing in an
informal manner,
2. Accept a
stipulation of facts,
3. Allow any
party in the hearing to make an opening statement,
4. Allow each party to state its position and
present evidence,
5. Allow each
party to reply to any statements or arguments, and
6. Allow any party to make closing statements
or arguments.
D. The hearing officer may remand any matter to the applicable section of the Department at the request of either party or at the hearing officer's discretion.
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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