State Codes and Statutes

Statutes > Arizona > Title41 > 41-1993

41-1993. Judicial review

A. Any party aggrieved by a decision of the director is entitled to judicial review of the decision pursuant to title 12, chapter 7, article 6.

B. Any party aggrieved by a decision on review of the appeals board may file an application for appeal to the court of appeals with the clerk of the appeals board within thirty days of the date of mailing or electronic transmission of the decision on review, except as provided in subsection C of this section. On the filing of an application for appeal, the clerk of the appeals board shall transmit to the court of appeals the application for appeal, the original decision of the appeals board, all requests for review and responses, and the decision on review of the appeals board. The clerk of the appeals board shall also transmit any portions of the record before the department requested by the court of appeals. The clerk of the appeals board shall not process an application for appeal unless the appellant has previously filed a timely request for review under section 23-672 or 41-1992 and a decision on review has been issued. The court of appeals shall thereafter grant or deny the application for appeal. If the application is denied, the decision on review of the appeals board shall be deemed final, and no further appeal may be taken. If the application is granted, the rules for appeals in civil actions shall apply, commencing with the preparation and transmittal of the complete record before the department and a record index. No bond for costs on appeal or docket fee shall be required. The department and all parties before the appeals board shall be given notice of the appeal and an opportunity to appear. All such appeals shall be limited to the record before the department unless the court orders otherwise. No issue may be raised on appeal which has not been raised in the request for review before the appeals board. The department shall provide the record for use by the court and by any parties who request copies. The cost of providing the record is a taxable cost if the department prevails. The court of appeals may designate one department of division one to hear all appeals under this section.

C. Any party aggrieved by a decision on review of the appeals board concerning tax liability, collection or enforcement may appeal to the tax court, as defined in section 12-161, within thirty days after the date of mailing or electronic transmission of the decision on review. The appellant need not pay any of the tax, penalty or interest upheld by the appeals board in its decision on review before initiating, or in order to maintain an appeal to the tax court pursuant to this section.

D. Any appeal that is taken to tax court pursuant to this section is subject to the following provisions:

1. No injunction, writ of mandamus or other legal or equitable process may issue in an action in any court in this state against an officer of this state to prevent or enjoin the collection of any tax, penalty or interest.

2. The action shall not begin more than thirty days after the date of mailing or electronic transmission of the appeals board's decision on review. Failure to bring the action within thirty days after the date of mailing or electronic transmission of the appeals board's decision on review constitutes a waiver of the protest and a waiver of all claims against this state arising from or based on the illegality of the tax, penalties and interest at issue.

3. The scope of review of an appeal to tax court pursuant to this section shall be governed by section 12-910, applying section 23-613.01 as that section reads on the date the appeal is filed to the tax court or as thereafter amended. Either party to the action may appeal to the court of appeals or supreme court as provided by law.

4. The action cannot be initiated or maintained unless the appellant has previously filed a timely request for review under section 23-672 or 41-1992 and a decision on review has been issued.

State Codes and Statutes

Statutes > Arizona > Title41 > 41-1993

41-1993. Judicial review

A. Any party aggrieved by a decision of the director is entitled to judicial review of the decision pursuant to title 12, chapter 7, article 6.

B. Any party aggrieved by a decision on review of the appeals board may file an application for appeal to the court of appeals with the clerk of the appeals board within thirty days of the date of mailing or electronic transmission of the decision on review, except as provided in subsection C of this section. On the filing of an application for appeal, the clerk of the appeals board shall transmit to the court of appeals the application for appeal, the original decision of the appeals board, all requests for review and responses, and the decision on review of the appeals board. The clerk of the appeals board shall also transmit any portions of the record before the department requested by the court of appeals. The clerk of the appeals board shall not process an application for appeal unless the appellant has previously filed a timely request for review under section 23-672 or 41-1992 and a decision on review has been issued. The court of appeals shall thereafter grant or deny the application for appeal. If the application is denied, the decision on review of the appeals board shall be deemed final, and no further appeal may be taken. If the application is granted, the rules for appeals in civil actions shall apply, commencing with the preparation and transmittal of the complete record before the department and a record index. No bond for costs on appeal or docket fee shall be required. The department and all parties before the appeals board shall be given notice of the appeal and an opportunity to appear. All such appeals shall be limited to the record before the department unless the court orders otherwise. No issue may be raised on appeal which has not been raised in the request for review before the appeals board. The department shall provide the record for use by the court and by any parties who request copies. The cost of providing the record is a taxable cost if the department prevails. The court of appeals may designate one department of division one to hear all appeals under this section.

C. Any party aggrieved by a decision on review of the appeals board concerning tax liability, collection or enforcement may appeal to the tax court, as defined in section 12-161, within thirty days after the date of mailing or electronic transmission of the decision on review. The appellant need not pay any of the tax, penalty or interest upheld by the appeals board in its decision on review before initiating, or in order to maintain an appeal to the tax court pursuant to this section.

D. Any appeal that is taken to tax court pursuant to this section is subject to the following provisions:

1. No injunction, writ of mandamus or other legal or equitable process may issue in an action in any court in this state against an officer of this state to prevent or enjoin the collection of any tax, penalty or interest.

2. The action shall not begin more than thirty days after the date of mailing or electronic transmission of the appeals board's decision on review. Failure to bring the action within thirty days after the date of mailing or electronic transmission of the appeals board's decision on review constitutes a waiver of the protest and a waiver of all claims against this state arising from or based on the illegality of the tax, penalties and interest at issue.

3. The scope of review of an appeal to tax court pursuant to this section shall be governed by section 12-910, applying section 23-613.01 as that section reads on the date the appeal is filed to the tax court or as thereafter amended. Either party to the action may appeal to the court of appeals or supreme court as provided by law.

4. The action cannot be initiated or maintained unless the appellant has previously filed a timely request for review under section 23-672 or 41-1992 and a decision on review has been issued.


State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title41 > 41-1993

41-1993. Judicial review

A. Any party aggrieved by a decision of the director is entitled to judicial review of the decision pursuant to title 12, chapter 7, article 6.

B. Any party aggrieved by a decision on review of the appeals board may file an application for appeal to the court of appeals with the clerk of the appeals board within thirty days of the date of mailing or electronic transmission of the decision on review, except as provided in subsection C of this section. On the filing of an application for appeal, the clerk of the appeals board shall transmit to the court of appeals the application for appeal, the original decision of the appeals board, all requests for review and responses, and the decision on review of the appeals board. The clerk of the appeals board shall also transmit any portions of the record before the department requested by the court of appeals. The clerk of the appeals board shall not process an application for appeal unless the appellant has previously filed a timely request for review under section 23-672 or 41-1992 and a decision on review has been issued. The court of appeals shall thereafter grant or deny the application for appeal. If the application is denied, the decision on review of the appeals board shall be deemed final, and no further appeal may be taken. If the application is granted, the rules for appeals in civil actions shall apply, commencing with the preparation and transmittal of the complete record before the department and a record index. No bond for costs on appeal or docket fee shall be required. The department and all parties before the appeals board shall be given notice of the appeal and an opportunity to appear. All such appeals shall be limited to the record before the department unless the court orders otherwise. No issue may be raised on appeal which has not been raised in the request for review before the appeals board. The department shall provide the record for use by the court and by any parties who request copies. The cost of providing the record is a taxable cost if the department prevails. The court of appeals may designate one department of division one to hear all appeals under this section.

C. Any party aggrieved by a decision on review of the appeals board concerning tax liability, collection or enforcement may appeal to the tax court, as defined in section 12-161, within thirty days after the date of mailing or electronic transmission of the decision on review. The appellant need not pay any of the tax, penalty or interest upheld by the appeals board in its decision on review before initiating, or in order to maintain an appeal to the tax court pursuant to this section.

D. Any appeal that is taken to tax court pursuant to this section is subject to the following provisions:

1. No injunction, writ of mandamus or other legal or equitable process may issue in an action in any court in this state against an officer of this state to prevent or enjoin the collection of any tax, penalty or interest.

2. The action shall not begin more than thirty days after the date of mailing or electronic transmission of the appeals board's decision on review. Failure to bring the action within thirty days after the date of mailing or electronic transmission of the appeals board's decision on review constitutes a waiver of the protest and a waiver of all claims against this state arising from or based on the illegality of the tax, penalties and interest at issue.

3. The scope of review of an appeal to tax court pursuant to this section shall be governed by section 12-910, applying section 23-613.01 as that section reads on the date the appeal is filed to the tax court or as thereafter amended. Either party to the action may appeal to the court of appeals or supreme court as provided by law.

4. The action cannot be initiated or maintained unless the appellant has previously filed a timely request for review under section 23-672 or 41-1992 and a decision on review has been issued.

Categories