Arizona Administrative Code
Title 15 - REVENUE
Chapter 10 - Department of Revenue - General Administration
Article 1 - APPEAL PROCEDURES
Section R15-10-117 - Evidence
Universal Citation: AZ Admin Code R 15-10-117
Current through Register Vol. 30, No. 38, September 20, 2024
A. Each party to a hearing 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. Dispute the testimony of any witness
regardless of which party first called the witness to testify, and
5. Challenge the evidence
presented.
B. The Hearing Officer shall admit any relevant evidence, but shall consider objections to the admission of and comments on the weakness of evidence in assigning weight to the evidence. The Hearing Officer may deny admission of evidence that the Hearing Officer considers irrelevant, immaterial, or unduly repetitious.
C. A party may substitute an exact copy of an original exhibit.
D. The Hearing Officer may call anyone at the hearing to testify.
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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