Arizona § 28-5924 Hearing; rehearing

Arizona Statutes

§ 28-5924 — Hearing; rehearing

Arizona § 28-5924

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 5Tax Administration

This text of Arizona § 28-5924 (Hearing; rehearing) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 28-5924 (2026).

Text

A.A person aggrieved by an assessment, decision or order of the director under this chapter may make a written request for a hearing in the office of the director within thirty days after service of the notice to show cause why the assessment, decision or order is in error or to present any other facts or testimony that is relevant. A written request for a hearing shall include the reasons why the assessment, decision or order of the director is in error. Only the reasons set forth in the request for hearing may be raised at the hearing. The hearing may be continued from time to time.

B.If the person does not request a hearing within thirty days, the assessment, decision or order is final.

C.After consideration of the evidence presented at the hearing, the director shall serve notic

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A. A person aggrieved by an assessment, decision or order of the director under this chapter may make a written request for a hearing in the office of the director within thirty days after service of the notice to show cause why the assessment, decision or order is in error or to present any other facts or testimony that is relevant. A written request for a hearing shall include the reasons why the assessment, decision or order of the director is in error. Only the reasons set forth in the request for hearing may be raised at the hearing. The hearing may be continued from time to time.

B. If the person does not request a hearing within thirty days, the assessment, decision or order is final.

C. After consideration of the evidence presented at the hearing, the director shall serve notice in writing to the person of the director's finding and order. Within ten days after service of the notice of the finding and order of the hearing, the person may request in writing a rehearing on the matter. The director may grant a request for a rehearing based on rules adopted by the director relating to conditions for rehearings.

D. If the person does not request a rehearing or if the director denies the request for a rehearing, the assessment, decision or order is final ten days after the notice is served.