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July 16, 2008
"Rule" versus "guideline"
In a recent opinion, the Arizona Court of Appeals discusses whether depreciation tables adopted by the Arizona Department of Revenue are "rules" subject to the state APA or "guidelines" which are not. In this case, the Court of Appeals affirms the state Tax Court's finding that these are guidelines. The analysis is interesting.
Duke Energy Arlington Valley, LLC, et al. v. Arizona Department of Revenue, 1 CA-TX 07-0009, filed 7/15/2008.
EMM
July 16, 2008 in Admin Cases, Recent | Permalink
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