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Current as of January 01, 2025 | Updated by Findlaw Staff
A. A suspension, revocation or refusal to renew a liquor license by the director of the department of liquor licenses and control pursuant to § 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 § 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 1 and may accept any relevant and material evidence and testimony and may exercise the actions prescribed by § 4-112, subsection F or § 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.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-1251.01. Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-1251-01/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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