Michael G. Galloway,
Attorney at Law, PLLC

Arizona Tax home page



Arizona Board of Tax Appeals

Until recently, the Arizona Board of Tax Appeals was the final level of administrative appeal for all state non-property tax disputes.  The Board has been regularly publishing its decisions for many years, and they represent one of the best single sources of case law on Arizona tax issues in existence.  Recent legislation allows many appeals to bypass the Board, but its caseload remains significant.

The Board releases its decisions a few times a month, and summaries of the cases are under Recent Board Decisions below.  The regulations for the Board are found Title 16, A.A.C. R16-3-101 et seq.   


1996-2014 Michael G. Galloway

Everything contained in this website is resource material only and not intended as legal advice. Case summaries are basic overviews for guidance and should not be used as a substitute for reading and analyzing the case.  If you have a legal issue regarding state or local taxation, please consult with an attorney who is experienced in the field. Sending an e-mail to ArizonaTax.com does not establish an attorney-client relationship and the communication is not subject to attorney-client privilege.