§ 27.6.3 ADMINISTRATIVE APPEALS IN INCOME TAX AND TRANSACTION PRIVILEGE TAX MATTERS.

• Jurisdiction: Arizona

§ 27.6.3 Administrative Appeals In Income Tax and Transaction Privilege Tax Matters. The department must notify a taxpayer in writing and by mail of a determination of a tax deficiency. A.R.S. § 42-1108(B). In the case of individual income taxes, the taxpayer has 90 days from the date the department mailed the notice to petition the department for a hearing, correction, or redetermination. Id. For transaction privilege and other taxes, the time period is 45 days, and the period is calculated from the date...