W. Va. Code R. § 121-1-43

Current through Register Vol. XLI, No. 40, October 4, 2024

Section 121-1-43 - Record of proceedings

43.1. General. -- Evidentiary hearings before the office of tax appeals shall be recorded or otherwise reported, and a transcript thereof shall be made, and the parties shall share equally in the cost of transcription.

43.2. Transcript as evidence. -- Whenever the transcript of the testimony of a witness at a evidentiary hearing before the office of tax appeals is duly certified by the person who reported the testimony for the office of tax appeals, it is admissible in evidence at a later hearing.