8A-570 Administrative Review; Petition for Hearing or for Redetermination; Finality of Order
a. Closing agreements between the Tax Collector and a taxpayer have no force of law unless made in accordance with the provisions of A.R.S. Section 42-1113.
b. Administrative review.
1. Petitions of appeal shall be made to, and hearings shall be conducted by, the Arizona Department of Revenue, in accordance with the provisions of A.R.S. Section 42-1251, as modified by Section 8A-571.
2. (Reserved)
3. (Reserved)
4. (Reserved)
5. Hearings shall be held by the Arizona Department of Revenue in accordance with the provisions of A.R.S. Section 42-1251. The Department’s decision may be appealed to the State Board of Tax Appeals, in accordance with the provisions of A.R.S. Section 42-1253.
6. (Reserved)
7. (Reserved)
8. (Reserved)
c. (Reserved)
d. (Reserved)
e. Taxpayers shall be subject to the State Taxpayer Bill of Rights (A.R.S. Section 42-2051 et. seq.). ((O)08-08, 04/16/2008)