Arizona Administrative Code Title 16 - TAX APPEALS
Arizona Administrative Code – Title 16: Tax Appeals
Overview:
Title 16 of the Arizona Administrative Code governs the procedures, rules, and regulations related to tax appeals within the state. It is primarily managed by the State Board of Tax Appeals (BOTA). This title outlines how taxpayers can appeal decisions made by the Arizona Department of Revenue and certain decisions made by county assessors.
Key Components of Title 16:
1. Authority and Jurisdiction
The State Board of Tax Appeals is an independent agency authorized to hear and decide appeals involving:
Income tax
Transaction privilege (sales) tax
Use tax
Property valuation issues in specific cases
2. Types of Appeals
Income and Transaction Privilege Tax Appeals – Taxpayers may appeal final determinations by the Department of Revenue.
Property Tax Appeals – Only in cases involving centrally assessed property or when specifically authorized.
3. Procedures and Filing Requirements
Appeals must be filed within specific time limits (usually within 90 days of a final notice).
Filings must comply with formatting and content standards as defined in the code.
The rules specify how hearings are conducted, including discovery, evidence, and representation.
4. Hearings and Decisions
Hearings may be conducted in person or through written submissions.
The Board issues written decisions, which can be appealed to the Arizona Tax Court.
5. Rules of Practice
The Board follows its own procedural rules similar to administrative courts.
Parties may be represented by attorneys or authorized agents.
Informal and formal procedures may apply depending on the case.
Relevant Chapters (if available):
R16-3-101 to R16-3-119 – General rules of procedure for tax appeals.
Additional rules may exist for specific tax types or processes.
Governing Body:
State Board of Tax Appeals
Website: https://bota.az.gov
Independent from the Department of Revenue to ensure impartiality.
RELATED Blog
0 comments