Office of Administrative Hearings
The Office of Administrative
Hearings is an independent state agency, created in 1996 to hold
administrative hearings for various state agencies, including the
Department of Revenue. The applicable statuory rules for the OAH are
found in the Uniform Administrative
Appeals Procedures Act, in Title 41 of the Arizona Revised Statutes.
Previously, the first level of administrative appeal for all
state non-property tax disputes was to the Department's hearing officer. Now, except for income tax cases, all go to the OAH.
OAH decisions are confidential and not available to the public.
for the OAH are found at Title 2, A.A.C. R2-19-101 et seq. It has
several online forms.