2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16164 Decisions


AZ Rev Stat § 42-16164 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-16164. Decisions

A. The hearing officer, board member or panel shall issue its decision at the conclusion of the hearing, except that in appropriate cases, the chairman of the state board may authorize the hearing to be continued for additional deliberation. The chairman of the state board may review any decision to ensure due process to all parties.

B. The board shall issue the decision in writing to each party and, in all cases, to the department by mail.

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