Arizona Revised Statutes

Ariz. Rev. Stat. § 42-1251 (2026)

Appeal to the department; hearing

✓ current as of May 2026

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A. Except in the case of individual income taxes, a person from whom an amount is determined to be due under article 3 of this chapter may apply to the department by a petition in writing within forty-five days after the notice of a proposed assessment made pursuant to section 42-1109, subsection B or the notice required by section 42-1108, subsection B is received, or within such additional time as the department may allow, for a hearing, correction or redetermination of the action taken by the department. In the case of individual income taxes, the period is ninety days after the date the notice is mailed. The petition shall set forth the reasons why the hearing, correction or redetermination should be granted and the amount in which any tax, interest and penalties should be reduced. If only a portion of the deficiency assessment is protested, all unprotested amounts of tax, interest and penalties must be paid at the time the protest is filed. The department shall consider the petition and grant a hearing, if requested. To represent the taxpayer at the hearing or to appear on the taxpayer's behalf is deemed not to be the practice of law.

B. Except in the case of individual income taxes, at any time during which an appeal to the department under subsection A of this section is pending, a person that has conferred with a designated appeals officer of the department to clarify any fact or legal issue in dispute and to discuss the availability of additional documentation that may assist in resolving outstanding issues may bypass the hearing process before the department's hearing officer or the office of administrative hearings and either:

1. Appeal to the state board of tax appeals by filing a notice of appeal in writing pursuant to section 42-1253, subsection A.

2. Bring an action in tax court by filing a notice of appeal in writing pursuant to section 42-1254, subsection C.

C. If the department fails to schedule a meeting within forty-five days after the time a person files a written request with the department to confer with a designated appeals officer about bypassing the hearing process before the department's hearing officer or the office of administrative hearings, the person may bypass the meeting and appeal directly to the state board of tax appeals or bring an action in tax court.

D. If the taxpayer does not file a petition for hearing, correction, redetermination or appeal within the period provided by subsection A, B or C of this section, the amount determined to be due becomes final at the expiration of the period. The taxpayer is deemed to have waived and abandoned the right to question the amount determined to be due, unless the taxpayer pays the total deficiency assessment, including interest and penalties. The taxpayer may then file a claim for refund pursuant to section 42-1118 within six months after paying the deficiency assessment or within the time limits prescribed by section 42-1106, whichever period expires later.

E. All orders or decisions made on the filing of a petition for a hearing, correction or redetermination under subsection A of this section become final thirty days after notice has been received by the petitioner, unless the petitioner appeals the order or decision to the state board of tax appeals.

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 2003–2023 · leading case: Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003).

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Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003). · cites it 2× “A.R.S. § 42-1251(A)(1999). If they were not satisfied by the ruling, they could have appealed the decision to the State Board of Tax Appeals, see A.”

Interlott Tech., Inc. v. Arizona Dep't of Revenue, 72 P.3d 1271 (Ariz. Ct. App. 2003). · cites it 2× “Thus, Interlott failed to protest the Cities’ assessments. ¶ 16 Interlott maintains that ADOR waived this contention.”

state/ador v. Wendtland (Ariz. Ct. App. 2019). · cites it 23× “1 The former version of A.R.S. § 42-1251 in effect during the Assessment Period was A.”

state/ador v. House (Ariz. Ct. App. 2017). · cites it 15× “§ 42-1251(A), a taxpayer has forty-five days from receipt of a notice to file a written petition with the Department requesting a hearing, correction, or redetermination.”

Swift v. Ador (Ariz. Ct. App. 2020). · cites it 2× “¶11 Swift appealed to the tax court under A.R.S. § 42-1251(B)(2), bypassing administrative review.”

State v. Tunkey (Ariz. 2023). · cites it 2× “See A.R.S. § 42-1251(A) (authorizing administrative appeals after notice of assessment).”

Shahid Rana v. Mary Schneider, 679 F. App'x 580 (9th Cir. 2017). “1983) (the Tax Injunction Act applies to claims for injunctive, declaratory, and monetary relief); see also A.R.S. § 42-1251, et seq. (process for challenging state tax assessments).”

— Ariz. Rev. Stat. § 42-1251(A) — 3 cases

state/ador v. Wendtland (Ariz. Ct. App. 2019). “1 The former version of A.R.S. § 42-1251 in effect during the Assessment Period was A.”

state/ador v. House (Ariz. Ct. App. 2017). “§ 42-1251(A), a taxpayer has forty-five days from receipt of a notice to file a written petition with the Department requesting a hearing, correction, or redetermination.”

State v. Tunkey (Ariz. 2023). “See A.R.S. § 42-1251(A) (authorizing administrative appeals after notice of assessment).”

— Ariz. Rev. Stat. § 42-1251(A)(1999) — 1 case

Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003). “A.R.S. § 42-1251(A)(1999). If they were not satisfied by the ruling, they could have appealed the decision to the State Board of Tax Appeals, see A.”

— Ariz. Rev. Stat. § 42-1251(B) — 3 cases

Interlott Tech., Inc. v. Arizona Dep't of Revenue, 72 P.3d 1271 (Ariz. Ct. App. 2003). “Thus, Interlott failed to protest the Cities’ assessments. ¶ 16 Interlott maintains that ADOR waived this contention.”

state/ador v. Wendtland (Ariz. Ct. App. 2019). “1 The former version of A.R.S. § 42-1251 in effect during the Assessment Period was A.”

— Ariz. Rev. Stat. § 42-1251(B)(2) — 1 case

Swift v. Ador (Ariz. Ct. App. 2020). “¶11 Swift appealed to the tax court under A.R.S. § 42-1251(B)(2), bypassing administrative review.”

— Ariz. Rev. Stat. § 42-1251(D) — 1 case

state/ador v. Wendtland (Ariz. Ct. App. 2019). “1 The former version of A.R.S. § 42-1251 in effect during the Assessment Period was A.”

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