Michael G. Galloway,
Attorney at Law, PLLC

Arizona Tax home page




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 Arizona 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.

The regulations for the OAH are found at Title 2, A.A.C. R2-19-101 et seq. It has several online forms.


1996-2014 Michael G. Galloway

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