R16-3-101. Definitions

For purposes of this Article: 1. “Appellant,” unless otherwise noted, means a taxpayer or the representative of a taxpayer, or other person or entity directly interested who is legally entitled to initiate proceedings before the Board. 2. “Board” means the State Board of Tax Appeals. 3. “Clerk” means the Clerk appointed by the Board to carry out the duties established by A.R.S. § 42-1252. 4. “Commission” means the Municipal Tax Code Commission. 5. “Day” means a calendar day. If the last day for filing a document under the provisions of this Article falls on a Saturday, Sunday, or legal holiday, the document is considered timely if filed on the following business day. 6. “Department” means the Arizona Department of Revenue. 7. “Hearing Officer” means a person appointed by the Board to take oral testimony and other evidence, make recommendations, and carry out the duties of the Board established by A.R.S. § 42-1252. 8. “Memorandum” means a document that supports a party’s position. 9. “Notice of appeal” means a written request for correction or redetermination, including all applicable attachments. 10. “Notice of determination” means a written notification of a final decision or order issued by the Department or any other governmental entity from which an appeal to the Board may be taken. TITLE 16. TAX APPEALS CHAPTER 3. STATE BOARD OF TAX APPEALS LUXURY, TRANSACTION PRIVILEGE (SALES), USE, ESTATE, INCOME 11. “OAH” means Office of Administrative Hearings as established by A.R.S. § 41-1092.01. 12. “Quorum” means two members of the Board. 13. “Supporting authorities” means cases and authorities cited and relied on by a party.