N.J. Admin. Code § 18:18-2.10

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:18-2.10 - Nature of hearings

(a) An informal hearing before the Division of Taxation is in the nature of a conference, with or without representation on behalf of a taxpayer or other party in interest.

(b) At a formal hearing:

1. All evidence is taken before a court reporter and the parties are not bound by common law or statutory rules of evidence;

2. All testimony having reasonable probative value is admitted, but immaterial, irrelevant, or unduly cumulative testimony may be excluded;

3. Every party has the right to present his or her case or defense by oral or documentary evidence, to submit rebuttal evidence, and to conduct such cross-examination as may be required for a full, true disclosure of the facts;

4. After all parties have been given the opportunity of presenting all the evidence in support of the issues, the Division of Taxation shall take the matter under advisement and reach a determination on the record and facts disclosed;

5. Upon reaching a determination, the Division of Taxation shall notify a taxpayer or other party of interest or his or her representative by mail of the determination made.

(c) Where required by law, hearings shall be held pursuant to the Administrative Procedure Act, 52:14B-1 et seq.

N.J. Admin. Code § 18:18-2.10

Amended by 49 N.J.R. 2805(c), effective 8/21/2017