Ariz. Admin. Code § 16-3-110

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

Section R16-3-110 - Official Notice

A. The Board may take official notice of the following without the production of additional evidence:

1. Records maintained by the Board.

2. Tax returns filed with the Department for or on behalf of the Appellant or any affiliated company and related records on file with the Department.

3. Any fact that may be judicially noticed by the courts of this state.

B. The parties may, refute any matters officially noticed at any time before the Board's decision or order becomes final.

Ariz. Admin. Code § R16-3-110

Adopted effective December 30, 1974 (Supp. 75-1). Former Section R16-3-110 repealed, new Section R16-3-110 adopted effective January 7, 1977 (Supp. 77-1). Former Section R16-3-110 renumbered and amended as Section R16-3-107, former Section R16-3-115 renumbered and amended as Section R16-3-110 effective August 27, 1980 (Supp. 80-4). Former Section R16-3-110 repealed; new Section R16-3-110 renumbered from R16-3-116 and amended by final rulemaking at 8 A.A.R. 836, effective February 7, 2002 (Supp. 02-1).