A. On or before July 15 of each year, a private car company may request in writing that the department review its valuation. The department shall rule on any review of valuation on or before August 31 and shall notify the private car company of its ruling by first class mail or e-mail.

Terms Used In Arizona Laws 42-14306

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Private car company: means a person who is engaged in the business of operating, furnishing or leasing cars, whether or not owned by the person and regardless of what name is applied to the cars, to be used for transporting or accommodating persons or freight over railroad lines that are located wholly or partially in this state and that are not owned, leased or operated by that person. See Arizona Laws 42-14301
  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001
  • Writing: includes printing. See Arizona Laws 1-215

B. Representing a taxpayer before the department or appearing on a taxpayer’s behalf is not considered to be the practice of law.

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