Code of Arkansas Rules Title 26 — Taxation
26 CAR § 211-212
Hearing procedures
(a)(1) A simple majority of the Administrative Hearing Board shall constitute a quorum.
(2)(A) The presiding officer:
(i) Presides at the hearing;
(ii) Declares a quorum of the hearing board present or not present; and
(iii) May rule on motions, require briefs, and issue such orders as will ensure the orderly conduct of the proceedings.
(B) Provided, however, any presiding officer shall not enter a dispositive order of the case unless expressly authorized in writing by a majority of the hearing board participating in the hearing to so do.
(b) All objections must be made in a timely manner and stated on the record.
(c) Parties have the right to participate and to be represented by counsel in all hearings or prehearing conferences related to their case.
(d) Subject to terms and conditions prescribed by the Arkansas Administrative Procedure Act, Arkansas Code § 25-15-201 et seq., parties have the right to:
(1) Introduce evidence on issues of material fact;
(2) Cross-examine witnesses as necessary for a full and true disclosure of the facts;
(3) Present evidence in rebuttal; and
(4) Upon request by the hearing board or the presiding officer, may submit briefs and engage in oral argument.
(e) The presiding officer is charged with maintaining the decorum of the hearing and may refuse to admit, or may expel, anyone whose conduct is disorderly.
Source: view the official text
In this chapter (31 sections)
- 211-101 · Petitions for declaratory orders
- 211-102 · Public right to petition
- 211-103 · Administrative Hearing Advisory Board
- 211-201 · Scope
- 211-202 · Presiding officer
- 211-203 · Appearances
- 211-204 · Consolidation
- 211-205 · Notice to interested parties
- 211-206 · Service of papers
- 211-207 · Initiation and notice of hearing
- 211-208 · Motions
- 211-209 · Answer
- 211-210 · Discovery
- 211-211 · Continuances
- 211-212 · Hearing procedures
- 211-213 · Order of proceedings
- 211-214 · Evidence
- 211-215 · Default
- 211-216 · Subpoenas
- 211-217 · Recording the proceedings
- 211-218 · Factors to be considered in imposing sanctions
- 211-219 · Final order
- 211-301 · Purpose
- 211-302 · Computer systems general policy
- 211-303 · Copyright policy
- 211-304 · Security
- 211-305 · Access
- 211-306 · Integrity
- 211-307 · Data storage
- 211-308 · Disaster preparedness
- 211-309 · System maintenance