§ 4.5 ADMINISTRATIVE PROCEEDINGS BEFORE THE DEPARTMENT OF REVENUE

JurisdictionArizona

§ 4.5 Administrative Proceedings Before the Department of Revenue

There is a separate statutory procedure for taxpayers who prevail in Department of Revenue administrative proceedings to recover their attorneys' fees and costs. A.R.S.
§ 42-2064. This statute applies in proceedings involving all of the taxes listed in A.R.S.
§ 42-1101. An administrative proceeding is any review proceeding or appeal pursuant to A.R.S. § 42-1251 that is conducted under the authority of A.R.S. § 42-1003 and an appeal to the State Board of Tax Appeals pursuant to A.R.S. § 42-1253.

A taxpayer is eligible to be...

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