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 R16-3-111 - Subpoena

Ariz. Admin. Code § 16-3-111

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R16-3-111 - Subpoena

The Board may, at its discretion or upon written request submitted by a party at least 15 days before a hearing, issue subpoenas for the attendance of witnesses or the production of books, records, documents, or other evidence that is not confidential or privileged. A subpoena shall be served on behalf of and at the expense of the party requesting its issuance.

Ariz. Admin. Code § R16-3-111

Adopted effective December 30, 1974 (Supp. 75-1). Amended effective January 7, 1977 (Supp. 77-1). Former Section R16-3-111 renumbered and amended as Section R16-3-114, former Section R16-3-103 renumbered and amended as Section R16-3-111 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 Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effective February 7, 2002 (Supp. 02-1).