Arizona Administrative Code
Title 15 - REVENUE
Chapter 10 - Department of Revenue - General Administration
Article 1 - APPEAL PROCEDURES
Section R15-10-132 - Appeal of the Final Order of the Department of Revenue
Universal Citation: AZ Admin Code R 15-10-132
Current through Register Vol. 30, No. 38, September 20, 2024
A. Within 30 days of the date an order of the Department becomes final, a taxpayer disputing the final order of the Department of Revenue may:
1. File an appeal
with the State Board of Tax Appeals, or
2. Bring an action in tax court, unless the
case involves an individual income tax dispute of less than $5,000.
B. If the Director is reviewing the Hearing Officer's or ALJ's decision under R15-10-131, such review by the Director shall be completed before an appeal can be taken to the State Board of Tax Appeals or an action can be brought in tax court.
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