Section R15-10-131. Review of Decision of the Hearing Officer or ALJ

A.      The decision of the Hearing Officer or ALJ is the final order of the Department of Revenue 30 days after the taxpayer receives the decision unless prior to that time:

1.        The petitioner or the Department petitions the Director to review the decision, or

2.        The Director independently determines that the decision requires review.

B.       The Director may grant an extension of time for filing a peti- tion for review on a showing of good cause, if the request for an extension is in writing and is filed with the Director before the expiration of the 30-day period prescribed in subsection (A).

C.      A petition or an extension request filed by mail is considered filed on the date shown by the U.S. Postal Service postmark.

D.      The Director may grant a review of the decision of the Hearing Officer or ALJ if one of the parties asserts that any of the fol- lowing causes has materially affected the party’s rights:

1.        The findings of fact, conclusions of law, order, or deci- sion are not supported by the evidence or are contrary to law;

2.        The party seeking review was deprived of a fair hearing due to irregularity in the proceedings, abuse of discretion, or misconduct of the prevailing party;

3.        Accident or surprise which could not have been pre- vented by ordinary prudence;

4.        Material evidence which has been newly discovered;

5.        Error in admission or rejection of evidence or other errors of law occurring at the hearing or during the progress of the action; or

6.        That the decision is the result of bias or prejudice.

E.       The Director may independently determine to review a deci- sion of the Hearing Officer or ALJ if it appears that any of the causes listed in subsection (D) may have materially affected a party’s rights.

F.       The petition for review of the Hearing Officer’s or ALJ’s deci- sion shall be in writing, shall state the grounds upon which the petition is based, and the Director may grant leave to amend the petition at any time before it is ruled upon by the Director. At the time of filing, the petitioning party shall also serve a copy of the petition on the other party.

G.      If the Director has independently determined that the decision requires review, the Director shall send, by certified mail, noti- fication of intent to review to the taxpayer, not more than 30 days after the taxpayer’s receipt of the Hearing Officer’s or ALJ’s decision.

H.      On petition for review, or on the Director’s independent review:

1.        The Director may open the decision of the Hearing Offi- cer or ALJ, take additional evidence, amend findings of fact and conclusions of law, or make new findings and conclusions, and issue a new decision;

2.        The Director may issue a decision that summarily affirms the decision of the Hearing Officer or ALJ; or

3.        The Director may remand any matter to the Hearing Office, the Office of Administrative Hearings, or the appropriate section or area of the Department at the request of either party or at the Director’s discretion.

I.        The Director’s decision shall be sent by certified mail to the taxpayer, at the taxpayer’s last known address.

J.        The taxpayer may appeal a Director’s decision or a decision that is final pursuant to subsection (A) to the State Board of Tax Appeals or tax court under R15-10-132.

Historical Note

Renumbered from R15-10-120 and amended effective December 23, 1993 (Supp. 93-4). Amended effective

October 11, 1995 (Supp. 95-4). Amended effective Janu-

ary 20, 1998 (Supp. 98-1).