Arizona Administrative Code
Title 15 - REVENUE
Chapter 10 - Department of Revenue - General Administration
Article 1 - APPEAL PROCEDURES
Section R15-10-120 - Official Notice

Universal Citation: AZ Admin Code R 15-10-120

Current through Register Vol. 30, No. 38, September 20, 2024

The Department hearing officer may take official notice of the following:

1. The records that the Department maintains,

2. Tax returns filed with the Department for or on behalf of the taxpayer or any affiliated person together with related records on file with the Department, or

3. A fact that is generally known in this state or that is capable of accurate and ready determination by reference to a source whose accuracy cannot reasonably be questioned.

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