Code of Arkansas Rules Title 26 — Taxation
26 CAR § 211-213
Order of proceedings
The presiding officer will conduct the hearing in the following manner:
(1) The presiding officer will give an opening statement, briefly describing the nature of the proceedings;
(2) The parties are to be given the opportunity to present opening statements;
(3) The parties will be allowed to present their cases in the sequence determined by the presiding officer;
(4) Each witness must be:
(i) Sworn or affirmed by the presiding officer or the court reporter; and
(ii)(a) Subject to examination and cross-examination as well as questioning by the Administrative Hearing Board.
(b) The presiding officer may limit questioning in a manner consistent with the law; and
(5) When all parties and witnesses have been heard, parties may be given the opportunity to present final arguments.
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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