No discovery

# (a)

There is no discovery in Tax Appeals Commission adjudications, including without limitation:

# (1)

Interrogatories;

# (2)

Requests for admission;

# (3)

Requests for production;

# (4)

Depositions; and

# (5)

Requests for inspections.

# (b)

Neither the commission nor a party or authorized representative shall issue subpoenas to the parties or outside parties in connection with cases before the commission.

# (c)

# (1)

A taxpayer may contact the Department of Finance and Administration if the taxpayer wants to obtain his or her tax records.

# (2)

The commission does not hear disputes concerning the production of documents by the department under the Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq., or Arkansas Code § 26-18-403.