In accordance with A.R.S. § 12-163, A.R.S. § 42-2077, the Department of Economic Security (DES) Appeals Board is required to post redacted Unemployment Insurance (UI) Tax decisions from the previous calendar quarter to the Web site beginning October 1, 2006. A “tax decision” has been defined as a ruling, decision, opinion, minute entry, under advisement ruling, memorandum decision, or any other written resolution of a state, county, or municipal tax dispute or appeal that involves substantive or significant technical or procedural issues.
Note: The decisions published on this Web site are true and accurate versions of the decisions issued by the DES Appeals Board.