Ariz. Admin. Code § 16-3-102

Current through Register Vol. 30, No. 23, June 7, 2024

Section R16-3-102 - Notice of Appeal

A. The Appellant shall sign the notice of appeal and mail or deliver the original and six copies to the Board's office in Phoenix, Arizona. The Board shall consider a notice of appeal received by mail filed on the date shown by its postmark. In the absence of a legible postmark, the Board shall determine whether an appeal was timely filed.

B. The Appellant shall legibly type, write, or print the notice of appeal and include the following information:

1. The Appellant's name, address, and telephone number. If there is a difference between the name on the notice of determination and the name on the notice of appeal, the notice of appeal shall contain an explanation of the difference;

2. The amount of money involved in the Department's determination, the type of tax, the year or other period for which the determination was made, and, if different from the determination, the approximate amount of money at issue in the appeal;

3. A statement of issues involved in the appeal;

4. A statement of errors the Appellant alleges the Department committed in the determination;

5. The relief sought; and

6. Whether a hearing is requested. The Appellant may waive a previously requested hearing within 10 days after the due date of the reply memorandum.

C. The Appellant shall file six copies of the notice of determination and any findings of fact or conclusions of law issued by the Department or the OAH with the notice of appeal.

D. The Appellant shall file the notice of appeal not more than 30 days after the final decision or order of the Department or the OAH becomes final.

E. In addition to the requirements in subsections (A) through (D), a notice of appeal regarding reimbursement for fees or other costs shall include six copies of the following:

1. The application that was submitted to the Department for reimbursement of fees or other costs.

2. Documentation of payment of fees or other costs.

F. If the notice of appeal is filed by a person aggrieved by an order or decision of the Municipal Tax Code Commission, the Appellant shall file a signed notice of appeal within 30 days after receiving the Commission's notice of the order or decision. The notice of appeal shall include the following information:

1. The name and address of each municipality;

2. The Appellant's name, address, and telephone number;

3. The applicable tax rate of each municipality;

4. A statement of issues involved in the appeal;

5. The relief sought; and

6. Whether a hearing is requested.

G. The Appellant shall submit six copies of any municipal ordinance involved in the appeal.

Ariz. Admin. Code § R16-3-102

Adopted effective December 30, 1974 (Supp. 75-1). Amended effective January 7, 1977 (Supp. 77-1). Amended effective August 27, 1980 (Supp. 80-4). Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effective February 7, 2002 (Supp. 02-1).