Ariz. Admin. Code § 15-10-403

Current through Register Vol. 30, No. 49, December 6, 2024

Section R15-10-403 - Filing an Application

A. A taxpayer shall file an application for reimbursement of fees and other costs only after the conclusion of administrative proceedings, but not later than 30 days after the conclusion of administrative proceedings.

B. For purposes of this rule, the conclusion of administrative proceedings is determined as follows:

1. For a decision of a hearing officer or administrative law judge, the conclusion of administrative proceedings occurs 30 days after the taxpayer receives the decision unless, within the 30-day period, one of the following occurs:

a. The taxpayer appeals the decision, or any part of the decision, to the State Board of Tax Appeals;

b. The taxpayer or the Department petitions the Director to review the decision, or any part of the decision;

c. The Director independently determines that the decision, or any part of the decision, requires review.

2. When a decision of a hearing officer or administrative law judge is subject to a review by the Director, the conclusion of administrative proceedings occurs 30 days after the taxpayer receives the Director's decision unless, within the 30-day period, the taxpayer appeals the decision, or any part of the decision to the State Board of Tax Appeals.

3. When a taxpayer appeals a decision, or any part of a decision, to the State Board of Tax Appeals, the conclusion of administrative proceedings occurs 30 days after the taxpayer receives the decision of the State Board of Tax Appeals.

Ariz. Admin. Code § R15-10-403

Adopted effective March 13, 1998 (Supp. 98-1).