Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 6 - Procedure for Administrative Appeal Involving Appeals Where the Hearing before the Board is Transcribed › Rule 35-101-6.4 - Order of Presentation at Hearings

Current through June 25, 2024
Unless otherwise directed by the presiding board member, a
				  hearing in an administrative appeal covered by this Chapter shall be conducted
				  in the following order:
A. The
				presiding board member shall call the hearing to order;
B. The presiding board member, the Executive
				Director or other employee of the Board shall state the style of the
				administrative appeal being heard, the nature of the administrative appeal and
				a summary of the decision or action from which the administrative appeal was
				filed;
C. The presiding board
				member or the court reporter shall swear in all witnesses, including any party,
				who expect to testify at the hearing;
D. If requested by a party or upon the
				presiding board member's own initiative, all witnesses shall be excluded from
				the hearing room to a location where they cannot hear the testimony of other
				witnesses in the hearing, except for those witnesses who are either a natural
				person who is a party to the administrative appeal or an officer or employee of
				a party which is not a natural person and who has been designated by the
				party's attorney to be the party's representative at the hearing;
E. Any stipulation of facts and/or documents
				between the parties shall be admitted into evidence;
F. Each party shall be given the opportunity
				to make an opening statement;
G.
				The Department or the ABC Division shall present its evidence;
H. If the administrative appeal involves a
				written objection and request for hearing in regard to an application for
				issuance or transfer of an ABC permit and/or an application for a qualified
				resort area, the party filing such written objection and request for hearing
				shall present his evidence;
I. If
				the administrative appeal involves multiple written objections and requests for
				hearing in regard to an application for issuance or transfer of an ABC permit
				and/or an application for a qualified resort area, the presiding hearing
				officer shall determine the order in which such objectors shall present their
				evidence;
J. The appellant who
				filed the written appeal with the Executive Director initiating the
				administrative appeal and/or is the applicant for the ABC permit or qualified
				resort area to which the written objection and request for hearing referred to
				in subsection H was filed shall present his evidence;
K. Upon request by a party and only on
				approval and subject to any restrictions of the presiding board member, the
				parties may be allowed to present additional evidence after the close of the
				appellant's case;
L. Each party
				shall be given the opportunity to make a closing argument; and
M. Upon conclusion of all arguments and
				evidence, the presiding board member shall bring the hearing to a
				close.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)