§ 27.6.3.2.1 THE OFFICE OF ADMINISTRATIVE HEARINGS.
| Jurisdiction | Arizona |
§ 27.6.3.2.1 The Office of Administrative Hearings. The OAH hears contested cases, as defined in A.R.S. § 41-1001, with state agencies. See also Office of Administrative Hearings Chapter 32. There are specific exceptions to the kinds of cases that this body hears. One of the exceptions is contested cases with the department of revenue regarding income and withholding taxes, "or any tax issue related to information associated with the reporting of" these taxes. A.R.S. § 41-1092.02(A)(10). The initial...
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