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Rule 26. Introduction of Evidence

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 26
Rule 26. Introduction of Evidence
A small claims trial shall be informal. Any evidence may be received which will assist the Court to arrive at a just and equitable determination of the case. Subject to the foregoing, the Arizona Rules of Evidence shall govern the taking of evidence, except that the Tax Judge or Commissioner may receive opinion evidence, hearsay, and documentary evidence on such foundation as the Court determines to be reliable, consistent with the summary nature of the proceeding.


Added as Rule 39 June 27, 1989. Redesignated as Rule 40, April 5, 1993, effective June 1, 1993. Redesignated as Rule 26 Jan. 24, 2003, effective June 1, 2003.

Editors' Notes

Former Rule 26 was redesignated as Rule 14 and amended.
Former Rules 27 to 29, which had been reserved, were deleted January 24, 2003, effective June 1, 2003.
Former Rules 30 to 40 were redesignated as Rules 16 to 26, respectively.
17C A. R. S. Tax Ct. Rules of Prac., Rule 26, AZ ST TAX CT Rule 26
Current with amendments received through 08/15/19
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