| §1.1 |
Scope and Construction of Rules |
| §1.2 |
Definitions |
| §1.3 |
Representation and Participation |
| §1.4 |
Computation of Time |
| §1.5 |
Filing Documents with SOAH or the Office of Special Counsel for Tax Hearings |
| §1.6 |
Service of Documents on Parties |
| §1.7 |
Ex Parte Communications |
| §1.8 |
Deadline Extensions |
| §1.10 |
Requesting a Hearing |
| §1.11 |
Statement of Grounds; Preliminary Conference |
| §1.12 |
Position Letter |
| §1.13 |
Taxpayer's Acceptance or Rejection of Position Letter, and Reply to Position Letter |
| §1.14 |
The Administrative Hearings Section's Response to the Reply to the Position Letter |
| §1.20 |
Docketing Oral and Written Submission Hearings |
| §1.21 |
Cigarette, E-cigarette, Cigar, and Tobacco Tax Hearings |
| §1.22 |
Discovery |
| §1.23 |
Consolidated and Joint Hearings; Severance |
| §1.24 |
Interested Parties |
| §1.25 |
Nonbinding Nature of Agreed Facts |
| §1.26 |
Burden and Standard of Proof in Contested Cases |
| §1.30 |
Settlement in a Contested Case Based on Insolvency |
| §1.31 |
Resolution Agreements |
| §1.32 |
Dismissal of Case |
| §1.33 |
Proposal for Decision and Exceptions |
| §1.34 |
Comptroller's Decisions and Orders |
| §1.35 |
Motion for Rehearing |
