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Rule 9. Forms of Papers

Arizona Revised Statutes AnnotatedArizona Tax Court Rules of Practice

Arizona Revised Statutes Annotated
Arizona Tax Court Rules of Practice (Refs & Annos)
17C A.R.S. Tax Ct.Rules of Prac., Rule 9
Rule 9. Forms of Papers
(a) If a document is being presented by a representative of a party, and the representative is not a member of the State Bar of Arizona, the information required in Rule 2.15(a), Local Rules of Practice. Maricopa County Superior Court, shall be provided as directed, except for the State Bar of Arizona attorney identification number. In addition, if the representative is certified or registered by any governmental body for a reason relating to taxation, such certification or registration shall be provided. Examples of such certification or registration, for purposes of this rule, are “CPA”, or, “IRS Enrolled Agent”.
(b) Below the caption, there shall be inserted in the space to the left of the center of the paper the title of the action or proceeding. In the space to the right of the center and below the caption, there shall be inserted (1) the number of the action or proceeding, (2) a brief description of the nature of the document, and (3) the Title in the Arizona Revised Statutes which provides for the tax which is the subject of the plaintiff's claim, unless the applicable Title is Title 42.1 If the applicable Title is Title 42, one of the following designations shall be utilized: (i) Property Tax; (ii) Transaction Privilege Tax; (iii) Unspecified Title 42. If the action is an appeal concerning a municipal tax, the word “MUNICIPAL” should replace the title identification. If the action is being pursued as a small tax claim, the words “SMALL CLAIMS PROCEDURE”, should be inserted below the identification of the appropriate title.

Credits

Added as Rule 8 June 27, 1989. Amended April 5, 1993, effective June 1, 1993. Redesignated as Rule 9 and amended Jan. 24, 2003, effective June 1, 2003.

Editors' Notes

HISTORICAL NOTES
Former Rule 9 was redesignated as Rule 10.

Footnotes

A.R.S. § 42-101 et seq.
17C A. R. S. Tax Ct. Rules of Prac., Rule 9, AZ ST TAX CT Rule 9
Current with amendments received through 11/1/18
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