§ 27.4.2 TAX COURT PLEADINGS, FILINGS AND PRACTICE.
| Jurisdiction | Arizona |
§ 27.4.2 Tax Court Pleadings, Filings and Practice. Tax court actions should be filed in Maricopa County with the caption "The Superior Court of the State of Arizona In the Arizona Tax Court." See A.R.S. § 12-163(C); T.C.R. Prac. 8. Pleadings and filings may be filed by mail, the postmark being the date of filing. A.R.S. § 12-167(D); T.C.R. Prac. 7. The date of receipt will control if the postmark is not discernible. T.C.R. Prac. 7. Rule 9, T.C.R. Prac., contains detailed provisions governing the format of...
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