N.J. Admin. Code § 18:5-8.12

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:5-8.12 - Formal hearings

(a) All evidence at a formal hearing shall be taken before a court recorder and the parties shall not be bound by common law or statutory rules of evidence; all testimony having reasonable probative value shall be admitted; but immaterial, irrelevant, or unduly cumulative testimony may be excluded.

(b) Every party shall have 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.

(c) 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.

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

N.J. Admin. Code § 18:5-8.12

Amended by 49 N.J.R. 1912(b), effective 7/3/2017