The Arizona Revised Statutes have been updated to include the revised sections from the 54th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 54th Legislature, 2nd Regular Session, which convenes in January 2020.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-2063 - Department responsibilities; decision deadlines; definition
42-2063. Department responsibilities; decision deadlines; definition
A. The department shall attempt to issue a decision from the hearing officer within ninety days after the date of a formal hearing or after the last post-hearing brief is due, whichever is later. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.
B. The department shall attempt to issue a decision by the director on any pending appeal to the director within ninety days after the last brief is due. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.
C. The department shall provide a written document to each new transaction privilege tax licensee that provides information regarding the collection, reporting and payment of taxes in the appropriate tax classification.
D. For purposes of this section "designated representative" means an individual who has been authorized in writing to represent another person before the department of revenue.