Statutes, codes, and regulations
Arizona Administrative Code
Title 16 - TAX APPEALSChapter 3 - STATE BOARD OF TAX APPEALS - LUXURY, TRANSACTION PRIVILEGE (SALES), USE, ESTATE, INCOME
Article 1 - TAX APPEAL PROCEDURES
Section R16-3-105 - Stipulation or Statements of Fact

Ariz. Admin. Code § 16-3-105

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R16-3-105 - Stipulation or Statements of Fact

At the Board's request, the parties shall file a stipulation or separate statements of fact with any supporting affidavits or exhibits, listing the facts upon which they agree, the facts that are in dispute, and the reasons for the dispute. If there are no facts in dispute, this should be stated in the stipulation or statements.

Ariz. Admin. Code § R16-3-105

Adopted effective December 30, 1974 (Supp. 75-1). Former Section R16-2-105 repealed, new Section R16-3-105 adopted effective January 7, 1977 (Supp. 77-1). Former Section R16-3-105 renumbered and amended as Section R16-3-103, former Section R16-3-108 renumbered and amended as Section R16-3-105 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 Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effective February 7, 2002 (Supp. 02-1).