Arizona Administrative Code
Title 15 - REVENUE
Chapter 10 - Department of Revenue - General Administration
Article 1 - APPEAL PROCEDURES
Section R15-10-122 - Transcripts and Records

Universal Citation: AZ Admin Code R 15-10-122

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

A. The hearing officer shall record all oral hearings. Upon request of any party to the hearing, the hearing office shall provide a copy of the recording of the hearing, without charge, to the requesting party.

B. A party to an oral hearing may:

1. Transcribe the hearing at the party's own expense; and

2. Cite a transcript in any proceeding, if the party provides a full copy of the transcript to the opposing party and the hearing officer.

C. The petitioner shall not remove the records and files of the Department from the Department for use as evidence or other purposes. The Department shall, as permitted by law, provide a certified copy of Department records and files as requested by the petitioner for use in the proceedings. The Department shall provide the copy at a reasonable charge not to exceed the commercial rate for the service.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.