reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-207

Current through June 25, 2024
An appeal under the Mississippi Medical Cannabis Act before
				  the Review Board may be withdrawn at any time by the person filing the appeal.
				  The withdrawal may be made voluntarily by the person or may occur involuntarily
				  under the conditions listed below.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-208

Current through June 25, 2024
An involuntary withdrawal of an appeal may occur as result
				  of the person's failure to appear at a scheduled hearing, failure to timely
				  provide a written appeal in lieu of attendance at a hearing, or by any other
				  act or failure that the body hearing the appeal determines is a failure on the
				  part of the person to prosecute the appeal. An involuntary withdrawal will be
				  documented in the minutes providing the basis of the
				  withdrawal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-209

Current through June 25, 2024
A voluntary withdrawal of an appeal must be delivered in
				  writing by the licensee or authorized representative to the Chairman of the
				  Review Board prior to the scheduled time of the hearing on the
				  appeal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-210

Current through June 25, 2024
Following the withdrawal of an appeal, the action shall
				  become final and not subject to further review by the Review Board or a court.
				  The Agency shall then proceed with any action in accordance with the
				  law.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-302

Current through June 25, 2024
Since an official transcript is to be made of the hearing of
				  an administrative appeal covered by this Chapter, the Review Board will only
				  consider the testimony and documents introduced into evidence at the hearing,
				  the facts and documents stipulated to by the parties, and the facts of which it
				  can take judicial notice.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-303

Current through June 25, 2024
If a party offers testimony at a hearing through the
				  examination of a witness or where a party representing himself testifies at the
				  hearing by making a statement, the person so testifying shall be sworn in by
				  the presiding Review Board member or the court reporter. Any other party to the
				  administrative appeal shall be entitled to cross-examine the person testifying
				  and any Review Board member may ask questions of this person.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-304

Current through June 25, 2024
The Mississippi Rules of Evidence will apply at hearings held
				  in the administrative appeals covered by this Chapter, but they will be
				  relaxed. Relevant hearsay evidence may be presented and introduced into
				  evidence unless the presiding Review Board member determines that such evidence
				  lacks trustworthiness.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-305

Current through June 25, 2024
If the Department determines after the action that there are
				  additional and/or different facts and/or charges on which to base the action
				  being appealed, these additional and/or different facts and/or charges may be
				  used by the Department in an administrative appeal under the Mississippi
				  Medical Cannabis Act to support its action, if the Department provides the
				  licensee with reasonable notice of such facts and charges before the hearing in
				  the administrative appeal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-306

Current through June 25, 2024
Any party offering a document into evidence at the hearing
				  before the Review Board in an administrative appeal covered by this Chapter
				  shall provide all other parties to the administrative appeal with a copy of the
				  document before or at the time that the document is offered into evidence, as
				  directed by the Review Board.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-307

Current through June 25, 2024
Unless otherwise directed by the presiding Review Board
				  member, a hearing in an administrative appeal covered by the Mississippi
				  Medical Cannabis Act shall be conducted in the following order:
1. The presiding Review Board member shall
				call the hearing to order.
2. The
				presiding Review Board member shall state the style of the administrative
				appeal being heard, the nature of the administrative appeal, and a summary of
				the action from which the administrative appeal was filed.
3. The presiding Review Board member or the
				court reporter shall swear in all witnesses, including any party, who expects
				to testify at the hearing.
4. If
				requested by a party or upon the presiding Review 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.
5. Any stipulation of facts and/or documents
				between the parties shall be admitted into evidence.
6. Each party shall be given the opportunity
				to make an opening statement.
7.
				The Department shall present its evidence.
8. The licensee, who filed the written appeal
				with the Review Board initiating the administrative appeal, shall present the
				evidence.
9. Upon request by a
				party, and only on approval and subject to any restrictions of the presiding
				Review Board member, the parties may be allowed to present additional evidence
				after the close of the licensee's case.
10. Each party shall be given the opportunity
				to make a closing argument; and
11.
				Upon conclusion of all arguments and evidence, the presiding Review Board
				member shall bring the hearing to a close.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-401

Current through June 25, 2024
Following the hearing, the Review Board shall issue its
				  Order in due course. If an Order of the Review Board regarding the Mississippi
				  Medical Cannabis Act is not appealed within twenty (20) days after the issuance
				  of said Order, that Order becomes final and is not subject to further
				  appeal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-402

Current through June 25, 2024
Any person aggrieved by a decision of the Review Board shall
				  have a right of appeal to the Circuit Court of the county of the residence of
				  the licensee as it appears on the record.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 11 - Cannabis Dispensaries › Chapter 29 - Appeal Process for Medical Cannabis Dispensaries › Section 35-11-29-503

Current through June 25, 2024
The petition shall be filed within twenty (20) days after the
				  issuance of the Department's final decision. The petition shall be filed in the
				  circuit court of the county in which the appellant resides. If the appellant is
				  a nonresident of this state, the appeal shall be made to the Circuit Court of
				  the First Judicial District of Hinds County, Mississippi. Appellants shall
				  reimburse Department for reasonable expenses of preparing the record. The
				  Department will transmit the record to the applicable court upon receipt of
				  payment from the appellants.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 1 - Creation, Purpose and Transition from the State Tax Commission › Rule 35-101-1.1 - Creation and Purpose of the Board

Current through June 25, 2024
The Board of Tax Appeals is a quasi-judicial state agency
				  independent of the Department of Revenue that was created by the Mississippi
				  Legislature to hear administrative appeals from orders of the Board of Review
				  of the Department of Revenue and from other specific acts of the Department of
				  Revenue.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 1 - Creation, Purpose and Transition from the State Tax Commission › Rule 35-101-1.2 - Transition from the State Tax Commission

Current through June 25, 2024
The rules set out in Part 101 of this Title shall apply to
				  those administrative appeals filed with the Board of Tax Appeals where the
				  assessment, refund claim, request for waiver of a tag penalty, the suspension,
				  revocation, surrender, seizure or denial of permit, tag or title, the
				  suspension, revocation or denial of an ABC permit, ABC manager status,
				  qualified resort area or forfeiture of property under the ABC law involved in
				  the appeal occurred on or after July 1, 2010. If an assessment, refund claim,
				  request for waiver of a tag penalty, the suspension, revocation, surrender,
				  seizure or denial of permit, tag or title, the suspension, revocation or denial
				  of an ABC permit, ABC manager status, qualified resort area or forfeiture of
				  property under the ABC law occurred prior to July 1, 2010, the regulations of
				  the State Tax Commission and the statutes which were in effect prior to July 1,
				  2010 shall apply to such actions. The only exception to application of the
				  regulations of the State Tax Commission and the statutes which were in effect
				  prior to July 1, 2010 to such actions is that the Board of Tax Appeals shall
				  hear and consider the final administrative appeal of such action instead of the
				  three (3) member State Tax Commission.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 3 - General Information › Rule 35-101-3.1 - Addresses and Contact Information for the Board and Executive Director

Current through June 25, 2024
A. The offices of the Board are located at:
2679 Crane Ridge Drive, Suite A
Jackson, MS 39216-4997
B. The contact information for the Board and
				the Executive Director is:
Mailing Address: 2679 Crane Ridge Drive, Suite A
Jackson, MS 39216-4997
Telephone No.: (601) 981-3025
Fax No.: (601)981-6810
E-mail Address:
				  ExecutiveDirector@bta.ms.gov.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 3 - General Information › Rule 35-101-3.2 - Membership of the Board, Presiding Member and Quorum

Current through June 25, 2024
A. The Board consists of three (3) members:
				one (1) chairman and two (2) associate members. Members are appointed by the
				Governor and confirmed by the Mississippi Senate for staggered six (6) year
				terms.
B. The member appointed and
				confirmed as Chairman of the Board shall, when present, preside over the
				meetings and hearings of the Board. In the Chairman's absence, the associate
				board member having the longest continuous tenure on the Board shall
				preside.
C. Any two (2) members of
				the Board shall constitute a quorum for the transaction of business. Formal
				adoption of the decision of the Board in regard to any administrative appeal
				requires the presence of a quorum.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 3 - General Information › Rule 35-101-3.3 - Jurisdiction

Current through June 25, 2024
When filed by the appropriate person, as provided by
				  statute, the Board has jurisdiction to hear timely administrative appeals in
				  regard to the following matters:
A.
				Decisions of the Review Board regarding the assessment of taxes, the denial of
				tax refunds or the denial of a request for waiver of tag penalty;
B. Decisions of the Review Board and
				administrative hearing officers of the Department regarding the suspension,
				surrender, seizure and/or revocation of a permit, IFTA license, IRP credential,
				IRP registration, tag, motor vehicle title or manufactured housing
				title;
C. Decisions of the Review
				Board regarding the denial of a permit, IFTA license, IRP credential, IRP
				registration, tag, motor vehicle title or manufactured housing title;
D. Decisions of the ABC Division to revoke or
				suspend an ABC permit, qualified resort area or ABC manager status;
E. Decisions of the ABC Division to deny an
				application for the issuance or transfer of an ABC permit;
F. Written objections and requests for a
				hearing regarding an application for issuance or transfer of an ABC
				permit;
G. Decisions of the ABC
				Division to deny the renewal of an ABC permit;
H. Decisions of the ABC Division to deny the
				application for a qualified resort area;
I. Written objections and requests for a
				hearing regarding an application for a qualified resort area;
J. Decisions of the ABC Division to deny the
				application of a person for ABC manager status;
K. Written requests for a hearing on the
				proposed disposal of alcoholic beverages or raw materials under Miss. Code Ann.
				§
									67-1-18;
L. Decisions of the Department under Miss.
				Code Ann. §
									27-33-41(i)
				to deny the objection of a Board of Supervisors to the Department's rejection
				of an application for homestead exemption;
M. Decisions of the Department regarding
				examination of the recapitulation of the assessment rolls of a county under
				Miss. Code Ann. §
									27-35-113;
N. Written objections to ad valorem
				assessments by the Department of railroads and other public service companies
				under Miss. Code Ann. §
									27-35-309;
O. Written objections to ad valorem
				assessments by the Department of property escaping taxation under Miss. Code
				Ann. §
									27-35-325;
P. Written objections to railcar assessments
				by the Department under Miss. Code Ann. §
									27-35-501;
Q. Written objections to ad valorem
				assessments by the Department of aircraft under Miss. Code Ann. §
									27-35-703;
				and
R. In other matters as provided
				by law.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 3 - General Information › Rule 35-101-3.4 - Meetings and Hearings; Frequency, Location and Exemption from the Mississippi Open Meetings Act

Current through June 25, 2024
A. The Board shall
				meet at least one (1) day a month. The date, time and location of the meetings
				of the Board shall be set by the Board.
B. Once a meeting of the Board is called to
				order, the Board shall be considered to be in continuous session from day to
				day until the meeting is formally adjourned on motion and majority vote of the
				members present.
C. That portion of
				any meeting or hearing of the Board held in regard to an administrative appeal
				filed under Miss. Code Ann. §
									27-77-5,
				§
									27-77-9,
				§
									27-77-11
				or §
									27-77-12,
				which are appeals from orders of the Review Board and from orders of
				administrative hearing officers, shall be closed to the public and is exempt
				from the requirements of the Mississippi Open Meetings Law, Miss. Code Ann.
				§
									25-41-1
				et seq. That portion of any meeting or hearing of the Board regarding all other
				administrative appeals, including, but not limited to, appeals under Miss. Code
				Ann. §
									67-1-72
				regarding ABC matters, appeals regarding the denial of an objection by a Board
				of Supervisors to the Department's rejection of an homestead exemption
				application under Miss. Code Ann. §
									27-33-41,
				appeals regarding ad valorem assessments under Miss. Code Ann. §
									27-35-309,
				§
									27-35-311,
				§
									27-35-325,
				§
									27-35-517
				or §
									27-35-703
				and appeals by a county from the decision of the Department in regard to its
				examination of recapitulations of the ad valorem rolls of that county under
				Miss. Code Ann. §
									27-35-113,
				shall be open to the public and subject to the requirements of the Mississippi
				Open Meetings Law, Miss. Code Ann. §
									25-41-1
				et seq. When an administrative appeal filed under Miss. Code Ann. §
									27-77-5,
				§
									27-77-9,
				§
									27-77-11
				or §
									27-77-12
				is to be heard or discussed, the presiding board member may order the removal
				of any person not directly involved in the administrative appeal being heard or
				who is not necessary for the Board's deliberation on such an appeal.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 3 - General Information › Rule 35-101-3.6 - Declaratory Opinions

Current through June 25, 2024
A. This rule sets
				forth the Board's requirements governing the form, content, and filing of
				requests for declaratory opinions, the procedural rights of persons in relation
				to the written requests, and the Board's procedures regarding the disposition
				of requests as required by the Miss. Code Ann. §
									25-43-2.103.
B. The Board will issue declaratory opinions
				regarding the applicability to specified facts of:
1) a statute administered or enforceable by
				the Board,
2) a rule promulgated by
				the Board, or
3) an order issued by
				the Board.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 3 - General Information › Rule 35-101-3.7 - Rulemaking Oral Proceedings

Current through June 25, 2024
A. This rule
				applies to all oral proceedings held for the purpose of providing the public
				with an opportunity to make oral presentations or written input on proposed new
				rules, amendments to rules, and proposed repeal of existing rules before the
				Board pursuant to the Administrative Procedures Act.
B. When a political subdivision, an agency,
				or a citizen requests an oral proceeding in regards to a proposed rule
				adoption, the requestor must submit a printed, typewritten, or legibly
				handwritten request.
1) Each request must by
				on 8-1/2" x 11" white paper.
2) The
				request may be in the form of a letter addressed to the Board or in the form of
				a pleading as if filed with a court.
3) Each request must include the full name,
				telephone numbers, and mailing address of the requestor(s).
4) All requests shall be signed by the person
				filing the request, unless represented by an attorney, in which case the
				attorney may sign the request.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.1 - Ex Parte Communications

Current through June 25, 2024
A. There shall be
				no verbal communications by a party or his representative with the Board or its
				members regarding any issue of fact or law involved in an administrative appeal
				pending before the Board without notice and opportunity for all parties to
				participate. There shall also not be any written communication or electronic
				transmission by a party or his representative to the Board or its members
				regarding an issue of fact or law involved in an administrative appeal pending
				before the Board unless the written communication or electric transmission is
				also served on all parties in the administrative appeal. For purposes of this
				subsection, representative means not only the designated representative of a
				party in the administrative appeal, but anyone who is an officer or employee of
				a party or otherwise represents the party in any capacity at the time of the
				administrative appeal.
B. Nothing
				in this section shall prevent a party or his designated representative from
				unilaterally seeking clarification of purely procedural matters, orally, in
				writing or by electronic transmission, by directing questions about same to the
				Executive Director. If the questions are directed to the Executive Director in
				writing or by electronic transmission, the party or his designated
				representative shall also serve a copy of same on all parties to the
				administrative proceeding. Nothing in this section shall prevent the Department
				and the Executive Director from communicating orally, in writing or by
				electronic transmission as provided in Rule 5.7 to obtain computations
				requested by the Board or other documentation or information necessary for the
				Executive Director to perform his duties including, but not limited to,
				drafting the Board's orders.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.2 - Persons Authorized To Represent Parties Before the Board

Current through June 25, 2024
The persons who are generally authorized to appear on behalf
				  of a party before the Board are as follows:
A. All attorneys licensed and in good
				standing to practice law in this State;
B. All accountants who have received a
				certificate as a certified public accountant from the Mississippi State Board
				of Public Accountancy and maintain such certification;
C. All other accountants practicing
				accountancy within this State and who are entitled to practice as enrolled
				agents before the Internal Revenue Service;
D. Certified public accountants duly admitted
				to practice accountancy by the appropriate authorities in other states, the
				District of Columbia, or other American jurisdiction and other accountants
				practicing accountancy outside of this State who are entitled to practice as
				enrolled agents before the Internal Revenue Service;
E. Attorneys licensed to practice law and in
				good standing in another state, the District of Columbia, or other American
				jurisdiction;
F. Any employee of a
				party where such employee is duly appointed by the party to undertake such
				representation before the Board or such representation is within the scope of
				the employee's employment with the party;
G. Any natural person appearing and
				representing himself;
H. A party's
				spouse;
I. Any natural person
				representing a partnership, general or limited, in which he is a
				partner;
J. Any natural person
				representing a limited liability company in which he is a member;
K. Any natural person representing a
				corporation in which he is an officer; and
L. Any other natural person that the Board
				determines is of good moral character and repute and possesses the
				qualifications necessary to appear on behalf of others in the administrative
				appeal before the Board.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.3 - Establishment of Official Mailing Address

Current through June 25, 2024
By statute, regulation and when directed by the Board, the
				  Executive Director is required to mail notices, orders and other documents to
				  parties. Where the party is represented in the administrative appeal, unless
				  requested otherwise in writing, such mailings to the party will be sent to his
				  designated representative. Mailing to a designated representative in an
				  administrative appeal shall constitute mailing and notice to the party
				  represented. There is a presumption that the addressee received such notices,
				  orders and/or documents if mailed to the addressee's last known address, being
				  the official mailing address that the Executive Director has for the addressee.
				  The process by which this official mailing address is established and changed
				  is as follows:
A. The official mailing
				address of a person, including, but not limited to, a party or a party's
				designated representative, shall be the mailing address for that person
				appearing on the first document filed with the Executive Director in the
				administrative appeal containing a mailing address for that person.
B. If subsequent to the establishment of an
				official mailing address, a person wishes to change his official mailing
				address with the Board in regard to an administrative appeal, the person must
				file with the Executive Director a written notification of the change of
				address with the style and docket number of the administrative appeal stated
				and the phrase "Change of Address" highlighted in the written notification. If
				this person has appeared in multiple administrative appeals, a separate written
				notification of change of address is to be filed in each separate
				administrative appeal. Such change of address will not be effective until filed
				with the Executive Director in regard to the administrative appeal in which
				change of address is submitted. As provided in Rule 4.6 below, the party or
				designated representative filing the written notification of change of address
				shall serve a copy of such change of address notification on all other parties
				in the administrative appeal.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.4 - Computation of Time

Current through June 25, 2024
When an appeal, objection or other document is required by
				  statute, regulation or the Board to be filed with the Executive Director or
				  with the Board within any number of days, the day of the act, event or default
				  from which the designated period of time begins to run shall not be included.
				  The last day of the period so computed shall be included unless it is a
				  Saturday, a Sunday, legal holiday or any other day when the office of the Board
				  is in fact closed, whether with or without legal authority, in which event the
				  period runs until the end of the next day which is not a Saturday, a Sunday, a
				  legal holiday or any other day when the office of the Board is closed. Legal
				  holidays for the Board are found at Miss. Code Ann. §
									3-3-7(1).
				  When the period of time prescribed or allowed is less than seven (7) days,
				  intermediate Saturdays, Sundays and legal holidays shall be excluded in the
				  computation. Mailing does not constitute filing, and the time period within
				  which the appeal, objection or other document has to be filed is not extended
				  because of mailing.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.6 - Service of Documents Filed With Board

Current through June 25, 2024
A. Unless otherwise
				ordered by the Board or provided by statute or other regulation, a copy of all
				documents filed with the Executive Director and/or the Board in regard to an
				administrative appeal shall at the time of filing be served upon every other
				party to the administrative appeal.
B. In regard to a party, other than the
				Department or the ABC Division, which is not represented in the administrative
				appeal, service shall be made upon the party.
C. In regard to a party, other than the
				Department or the ABC Division, which is represented in the administrative
				appeal by a designated representative, service shall be made upon the
				designated representative.
D. In
				regard to the Department or on the ABC Division, service shall be as follows:
1) Until a party is advised by the Executive
				Director, the Board, a Department attorney or by a filing in the administrative
				appeal that the Department or the ABC Division is being represented in the
				administrative appeal by a specific attorney, service on the Department or the
				ABC Division shall be made upon the Chief Counsel for the Legal Division of the
				Department.
2) From and after the
				point that a party is advised by the Executive Director, the Board, an attorney
				representing the Department or the ABC Division or by a filing in the
				administrative appeal that the Department or the ABC Division is being
				represented in the administrative appeal by a specific attorney, service shall
				be made upon the attorney representing the Department or the ABC Division in
				the administrative appeal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.7 - Contents of Notices of Appeal or Written Objections Filed with Board

Current through June 25, 2024
A. An appellant filing a written appeal or
				objection with the Board is required to use the Notice of Appeal or Objection
				form available from the Executive Director in filing his appeal or objection.
				The Notice of Appeal or Objection form is to be filled out completely and
				executed, and a copy of the action from which the appeal is being taken or to
				which the objection is being made is to be attached to the form. Typically, the
				document to be attached would be:
1) From an
				appeal from the decision of the Review Board, the Review Board Order;
2) From an appeal from the decision of an
				administrative hearing officer, the order of the administrative hearing
				officer;
3) From an appeal of a
				decision of the ABC Division, a copy of the notice received from the ABC
				Division setting out its revocation or suspension of an ABC permit, ABC manager
				status and/or qualified resort area or its denial of an application for an ABC
				permit (issuance, transfer or renewal), ABC manager status and/or qualified
				resort from which the appeal is being filed;
4) From the proposed disposal of alcoholic
				beverages or raw materials under Miss. Code Ann. §
										67-1-18,
				a copy of the notice received from the ABC Division setting out the proposed
				disposal of alcoholic beverages or raw material in regard to which a hearing is
				being requested ;
5) From an ad
				valorem assessment, a copy of the ad valorem assessment to which objection is
				being made;
6) From a decision of
				the Department concerning the examination of the recapitulation of the ad
				valorem rolls of a county under Miss. Code Ann. §
										27-35-113,
				the notice sent by the Department to the president of the Board of Supervisors
				under Miss. Code Ann. §
										27-35-115
				setting out the results of the examination; or
7) From a decision of the Department to deny
				the objection of a Board of Supervisors to the Department's rejection of an
				application for homestead exemption, the notice sent by the Department advising
				the Board of Supervisors of the Department's denial of the objection of the
				Board of Supervisors;
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.8 - Incomplete Notices of Appeal or Written Objections

Current through June 25, 2024
A. If an appellant files a timely written
				appeal or objection but such appeal or objection is not on the required Notice
				of Appeal or Objection form, does not provide the information and attachments
				as set out on the Notice of Appeal or Objection form and/or is not filed with
				the appropriate number of copies, the Executive Director may notify the
				appellant of the deficiency in his filing and grant the appellant fifteen (15)
				days from the filing date of the incomplete appeal or objection to file the
				appeal or objection on the proper form and/or to provide the information,
				attachments or copies missing from the original appeal or objection.
B. Upon written request, the Executive
				Director may for good cause shown grant an extension not exceeding fifteen (15)
				additional days of the time period set out in subsection A.
C. Failure of an appellant to timely complete
				the appeal or objection within the time provided may result in the Board
				determining that the appeal or objection should be dismissed as untimely or
				considered involuntarily withdrawn.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.9 - Changes in Appellant's Identity, Structure and/or Ability to Pursue Appeal or Objection

Current through June 25, 2024
An appellant and/or his designated representative, if any,
				  while the Appeal or Objection is pending before the Board or during any appeal
				  from the order of the Board to Court, is to advise the Executive Director of
				  any changes in the identity, structure, interest and/or ability of the
				  appellant to pursue the appeal or objection, including, but not limited to, the
				  following:
A. Change in name of the
				appellant by marriage, divorce, adoption, judicially, corporate filing or any
				other method;
B. Divorce between
				appellants who were married at the time of filing the appeal or
				objection;
C. Change in trade name
				of the appellant;
D. Change in the
				structure of the appellant, including, but not limited to, merger, liquidation
				or change in type of entity (i.e. corporation to limited liability company,
				limited liability company to limited partnership, etc.);
E. Change in ownership of appellant,
				including, but not limited to, majority ownership of corporate stock, majority
				ownership of an interest in a limited liability company, or change in the
				partners of a general or limited partnership;
F. Change in interest or ownership of the
				property or business which is the subject of the appeal, including, but not
				limited to, ownership of the motor vehicle or manufactured housing involved in
				an appeal concerning the title to same, or ownership of the business for which
				the ABC permit, other permit or license which is the subject of the appeal was
				issued or for which application was denied;
G. Cessation of the business or activity of
				appellant for which the ABC permit, ABC manager status, other permit or license
				which is the subject of the appeal was issued or for which an application was
				denied;
H. Change in authority or
				ability to pursue the appeal or objection, including, but not limited to, death
				of an appellant, receivership of the appellant or the filing of bankruptcy by
				the appellant.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.11 - Voluntary Withdrawals of Administrative Appeals to the Board

Current through June 25, 2024
A. At any time after an administrative appeal
				is filed with the Executive Director, the appellant may withdraw his
				administrative appeal to the Board.
B. At any time after a written objection and
				request for hearing in regard to an ABC permit or a qualified resort area under
				Miss. Code Ann. §
									67-1-71(5)
				and/or (6) is received by the Executive
				Director from the ABC Division, the appellant may withdraw his written
				objection and request for hearing.
C. A voluntary withdrawal under subsections A
				or B above must be in writing or by electronic transmission and filed with the
				Executive Director. The withdrawal shall clearly state the style of the
				administrative appeal being withdrawn, including docket number, and be signed
				by the appellant or his designated representative.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.12 - Involuntary Withdrawals of Administrative Appeals to the Board

Current through June 25, 2024
A. The failure of an appellant and his
				designated representative, if any, to appear at a scheduled hearing before the
				Board on his administrative appeal shall constitute an involuntary withdrawal
				of the administrative appeal.
B.
				Where an appellant has obtained permission under Miss. Code Ann. §
									27-77-5(5)
				to submit his position in writing or by electronic transmission in lieu of
				attending the hearing on his administrative appeal from a Review Board order
				under Miss. Code Ann. §
									27-77-5,
				the appellant's failure to file such submission with the Executive Director by
				the date specified for such filing or by the date of the hearing when no date
				is specified will constitute an involuntary withdrawal of the administrative
				appeal.
C. In addition to the
				failures set out in subsections A and B above, the Board may also determine
				that an administrative appeal has been involuntary withdrawn if it finds that
				any other act or failure committed by the appellant constitutes a failure by
				the appellant to prosecute his appeal.
D. Upon a finding by the Board that an
				administrative appeal has been involuntary withdrawn, the Board shall note on
				its minutes the involuntary withdrawal of the administrative appeal and state
				the basis of the withdrawal.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.13 - Effect of Withdrawal

Current through June 25, 2024
A. At the point in
				time when an administrative appeal is withdrawn, whether voluntarily or
				involuntarily, the action from which the administrative appeal was filed will
				become final.
B. If subsequent to
				the filing of the administrative appeal, but before the withdrawal, the
				Department, ABC Division, Review Board or administrative hearing officer amends
				the order and/or changes the action from which the administrative appeal was
				filed, the last order entered and/or action taken will be the order and/or
				action which will become final upon the withdrawal of the appeal.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.14 - Settings and Notices of Hearings

Current through June 25, 2024
A. Upon receipt of
				a completed Notice of Appeal or Written Objection, including receipt from the
				ABC Division of a written objection and request for hearing under Miss. Code
				Ann. §
									67-1-72(5)
				or (6), the Executive Director shall set a
				hearing before the Board on the administrative appeal.
B. The Executive Director may set more than
				one (1) hearing for the same date and time with such administrative appeals set
				for the same date and time to be heard based on an order to be determined by
				the Executive Director or the presiding board member.
C. Upon the setting of the hearing, the
				Executive Director shall mail to all parties to the administrative appeal a
				written notice giving the date, time and location of the hearing. If after such
				notice is mailed, the date, time or location of the hearing is changed for any
				reason, the Executive Director shall mail a written notice to all parties
				advising them of the change; provided however that if the change occurs within
				seven (7) days of the date of the previously scheduled hearing, in addition to
				the written notice, the Executive Director may advise the parties of the change
				by any means he deem appropriate, including, but not limited to, in person, by
				telephone, by electronic transmission, or by posting a notice at the previously
				set location of the hearing.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.15 - Continuances and Extensions of Time

Current through June 25, 2024
A. A party desiring
				a continuance of an administrative appeal set for hearing shall file a written
				request for a continuance with the Executive Director setting out the reasons
				for the request. Requests filed within ten (10) days from the date of the
				notice setting the hearing will be routinely granted. Requests filed after this
				ten (10) day period but more than seven (7) days before the hearing date will
				only be granted if good cause is shown for the continuance. Requests filed
				within seven (7) days of the date of the hearing will only be granted in the
				case of an emergency.
B. If a
				continuance is granted for a hearing in regard to which the Board has incurred
				a cost because of the original setting, including, but not limited to, a court
				reporter appearance fee, the Board may assess such costs to the party
				requesting the continuance. If assessed, the cost must be paid by the party to
				the Executive Director within fifteen (15) days from the date the continuance
				was granted. Failure to timely pay such costs shall be considered an
				involuntary withdrawal of the administrative appeal.
C. A party desiring an extension of a time
				period prescribed by these regulations or by the Board shall file a written
				request for such extension with the Executive Director and explain the basis
				for the extension. Such requests may be considered and granted in whole or in
				part by the Executive Director. However, no time period set by statute,
				including, but not limited to, the time period for filing an appeal or
				objection with the Board or Executive Director and the time period for filing
				an appeal from the Board to Court, can be extended.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.16 - Consolidations

Current through June 25, 2024
A. The hearing on a written objection and
				request for hearing under Miss. Code Ann. §
									67-1-72(5)
				and/or (6) in regard to the application for
				issuance or transfer of an ABC permit and/or the declaration of an area or
				locality as a qualified resort area shall be consolidated with the hearing on
				any timely appeal from the denial by the ABC Division of the issuance, transfer
				and/or declaration of the ABC permit and/or qualified resort area to which the
				written objection was made.
B. The
				Executive Director may consolidate two or more administrative appeals for
				hearing purposes if he determines that the appellants in these administrative
				appeals are the same person or related persons and have common representation.
				The Executive Director may also consolidate administrative appeals filed by
				unrelated appellants if he determines such consolidation will expedite or
				simplify consideration of the issues in these administrative appeals, and such
				consolidation will not prejudice a party or violate any confidentiality
				statutes.
C. The Executive Director
				shall advise all affected parties of the consolidation in writing. Such
				notification may be included in the notice setting the hearing. Except for the
				consolidation set out in subsection A above, which is mandated by statute, a
				party may file a written objection with the Executive Director to the
				consolidation within ten (10) days from the date of the written notification of
				the consolidation. Failure to file the written objection within this ten (10)
				day time period shall constitute consent to the consolidation.
D. Administrative appeals may also be
				consolidated for hearing purposes if all parties to the administrative appeals
				proposed to be consolidated consent to such consolidation.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.17 - Reasonable Accommodation and Interpreters at a Board Hearing

Current through June 25, 2024
A. Any party requesting a reasonable
				accommodation under the Americans with Disabilities Act in regard to attendance
				and/or participation at a Board hearing shall file a written request for such
				accommodation with the Executive Director at least five (5) days before the
				date of the hearing.
B. Any request
				for an interpreter under Miss. Code Ann. §
									13-1-303(2)
				by a party as a deaf person shall be filed in writing with the Executive
				Director at least five (5) days before the hearing for which the interpreter is
				requested.
C. Except for an
				interpreter for a deaf party under Miss. Code Ann. §
									13-1-303(2),
				it is the responsibility of a party to provide any interpreter that the party
				determines is needed to present his argument and/or evidence at any hearing
				before the Board.
D. When an
				interpreter is provided at a hearing by the Board or a party, the interpreter
				shall be available for use at the hearing by all parties in the administrative
				appeal and the Board members at the cost of the person who provided the
				interpreter.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.18 - Decorum

Current through June 25, 2024
The conduct, demeanor and dress of parties, their designated
				  representatives, their witnesses or any other person when present during any
				  hearing or other proceeding before the Board shall reflect respect for the
				  dignity and authority of the Board. The presiding board member may remove or
				  limit the participation of any disruptive person during a hearing or any other
				  meeting of the Board.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)