Determiniation by the Tax Commissioner

014.01 The Tax Commissioner may utilize the Department's experience, technical competence and specialized knowledge in the evaluation of the evidence presented to him or her. 014.02 Every decision and order adverse to a party to the proceeding, rendered by an agency in a contested case, shall be in writing or stated in the record and shall be accompanied by findings of fact and conclusions of law. 014.03 The Tax Commissioner's decision and order should include: 014.03A The Department's name and the name of the proceeding; 014.03B The time and place of the hearing; 014.03C The names of all parties and any representative who entered an appearance on behalf of a party at the hearing; 014.03D The findings of fact, consisting of a concise statement of the conclusions upon each contested issue of fact; 014.03E The conclusions of law consisting of the applications of the controlling law to the facts found and the legal results arising from the law and facts; and 014.03F The order consisting of the action taken by the Department as a result of the facts found and the legal conclusions arising from the law and facts. 014.04 Parties to the proceeding shall be notified of the decision and order in person or by mail. A copy of the decision and order and accompanying findings and conclusions shall be delivered or mailed upon request to each party or his or her attorney of record. If service is by mail, service upon the petitioner will be considered to have been completed as of the date the decision was mailed. If notice is served personally, service upon the petitioner will be considered to have been completed as of the date of delivery. (Neb. Rev. Stat. §§ 77-1780, 77-2796, 77-27,126, 84-915, 84-917. November 17, 2013.)