LAC 61:III.323 — Sequence of the Arbitration Hearing

A. Unless otherwise determined by the arbitrator, the following sequence will be followed at the hearing.
1. Introduction. The arbitrator may make an introduction.
2. Opening Statements. The taxpayer or his representative will make an opening statement followed by the department's representative.
3. Taxpayer's Case. The taxpayer may introduce evidence, examine witnesses, and submit exhibits. The department's attorney or representative may cross-examine the witnesses.
4. Department's Case. The department may introduce evidence, examine witnesses, and submit exhibits. The taxpayer or taxpayer's representative may cross-examine the witnesses.
5. Evidence Procedure. Each party will have the opportunity to present relevant and credible evidence during the hearing. All statements will be made under oath administered by the arbitrator. The Rules of Evidence followed in the state district courts of Louisiana will apply to all evidence presented and objections will be permitted.
6. Rebuttal. Presentation of the evidence of the taxpayer in rebuttal and the argument of the taxpayer followed by the argument of the department, and of the taxpayer in rebuttal.
7. Summation. Each party may present a closing statement.
8. Concluding Remarks. The arbitrator may make closing remarks concerning the case.
9. Judgment. The arbitrator shall render a decision within 30 business days after the date of the close of the hearing.