In-person hearings outside of Little Rock

(a) The Tax Appeals Commission may arrange for the use of state or local government facilities to allow it to conduct hearings throughout the state.

(b) A taxpayer may request, in writing in the petition or on motion, to have an in-person hearing at a location more convenient than Little Rock.

(c) The presiding commissioner may grant such request or may require that the taxpayer choose between:

(1) An in-person hearing in Little Rock;

(2) A teleconference; or

(3) A videoconference.

(d) The Department of Finance and Administration may elect to appear by teleconference or videoconference.