AZ Rev Stat § 41-1993 (2021)
2021 Arizona Revised Statutes|Title 41 - State Government|§ 41-1993 - Judicial review

41-1993.  Judicial review A. Any party aggrieved by a decision of the director is entitled to judicial review of the decision pursuant to title 12,  chapter 7,  article 6. B. Any party aggrieved by a decision of the appeals board may file an application for appeal to the court of appeals with the clerk of the appeals board within thirty days after the date of mailing or electronic transmission of the decision,  except as provided in subsection C of this section. On the filing of an application for appeal,  the clerk of the appeals board shall transmit to the court of appeals the application for appeal,  the decisions issued by the appeals board and all petitions for review and responses of the appeals board. The clerk of the appeals board shall also transmit any portions of the record before the department requested by the court of appeals. The court of appeals shall thereafter grant or deny the application for appeal. If the application is denied,  the decision of the appeals board shall be deemed final,  and further appeal may not be taken. If the application is granted,  the rules for appeals in civil actions shall apply,  commencing with the preparation and transmittal of the complete record before the department and a record index. A bond for costs on appeal or docket fee is not required. The department and all parties before the appeals board shall be given notice of the appeal and an opportunity to appear. All appeals are limited to the record before the department unless the court orders otherwise. An issue may not be raised on appeal that has not been raised in the petition for review before the appeals board. The department shall provide the record for use by the court and by any parties who request copies. The cost of providing the record is a taxable cost if the department prevails. The court of appeals may designate one department of division one to hear all appeals under this section. C. Any party aggrieved by a decision of the appeals board concerning tax liability,  collection or enforcement may appeal to the tax court,  as defined in section 12-161,  within thirty days after the date of mailing or electronic transmission of the decision. The appellant need not pay any of the tax,  penalty or interest upheld by the appeals board in its decision before initiating,  or in order to maintain an appeal to the tax court pursuant to this section. D. Any appeal that is taken to tax court pursuant to this section is subject to the following provisions: 1. No injunction,  writ of mandamus or other legal or equitable process may issue in an action in any court in this state against an officer of this state to prevent or enjoin the collection of any tax,  penalty or interest. 2. The action shall not begin more than thirty days after the date of mailing or electronic transmission of the appeals board's decision. Failure to bring the action within thirty days after the date of mailing or electronic transmission of the appeals board's decision constitutes a waiver of the protest and a waiver of all claims against this state arising from or based on the illegality of the tax,  penalties and interest at issue. 3. The scope of review of an appeal to tax court pursuant to this section shall be governed by section 12-910,  applying section 23-613.01 as that section reads on the date the appeal is filed to the tax court or as thereafter amended. Either party to the action may appeal to the court of appeals or supreme court as provided by law.