Section R15-10-103. Taxpayer Hearing Rights

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With respect to a protest hearing, the taxpayer has the right, subject to confidentiality laws, to:

1. Review documents applicable to the protest, or

2. Obtain from the Department copies of documents rele- vant to the taxpayer at the discretion of the Hearing Offi- cer.

Historical Note

Adopted effective June 22, 1981 (Supp. 81-3). Former Section R15-10-103 renumbered to R15-10-105, new Section R15-10-103 adopted effective December 23, 1993 (Supp. 93-4).

                    
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