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Home » US Law » 2022 Arizona Revised Statutes » Title 42 - Taxation » Article 6 - Tax Appeals » § 42-1251.01 – Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition

42-1251.01. Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition

A. A suspension, revocation or refusal to renew a liquor license by the director of the department of liquor licenses and control pursuant to section 4-210, subsection A, paragraph 5 are considered a contested case.

B. The aggrieved party may appeal the suspension, revocation or refusal to renew by the director pursuant to section 4-210, subsection A, paragraph 5 based on a contention that the business is either:

1. Not delinquent on any taxes, penalties or interest owed to this state or a political subdivision of this state.

2. Delinquent on its taxes, penalties and interest for less than one hundred twenty days.

3. Delinquent on its taxes, penalties and interest in an amount that totals $250 or less.

C. The aggrieved party shall file the appeal in writing with the department of revenue within fifteen days after service of the notice of the decision of the director. The decision of the director is suspended until the determination of any appeal by the office of administrative hearings.

D. An administrative law judge shall conduct a hearing on the appeal pursuant to title 41, chapter 6, article 10 and may accept any relevant and material evidence and testimony and may exercise the actions prescribed by section 4-112, subsection F or section 12-2212. At the hearing, an attorney for or a corporate officer or employee of a corporation may represent the corporation.

E. A decision issued by the director is not final for purposes of appeal to the superior court until a decision has been issued by the office of administrative hearings.

F. The office of administrative hearings may affirm, reverse or modify any decision issued by the director.

G. For the purposes of this section, " director" means the director of the department of liquor licenses and control.