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 35-101-6.2 - Method and Standard for Presentation of Evidence at Record Hearings before the Board

Current through June 25, 2024
A. Since an
				official transcript is to be made of the hearing of an administrative appeal
				covered by this Chapter, the 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.
B. Except as provided in
				subsection C below, stipulations of fact entered into by the parties, if in
				writing, shall be introduced as an exhibit at the hearing before the Board, but
				if not in writing, shall be stated at the hearing and taken down by the court
				reporter as part of the record of the hearing.
C. If an administrative appeal is submitted
				to the Board without a formal hearing based solely on the stipulations of the
				parties, the stipulation shall be signed by both parties with any stipulated
				documents attached and identified by exhibit numbers and the original signed
				stipulation with documents attached will be filed with the Executive
				Director.
D. 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 board member or the court
				reporter. Any other party to the administrative appeal shall be entitled to
				cross-examine the person testifying and any board member may ask questions of
				this person.
E. If a board member
				asks questions after the examination of the person by the parties has been
				completed, the parties to the administrative appeal will be given the
				opportunity to also question the person, but such questioning shall be limited
				to the area of examination by the board member. The order of such questioning
				will be determined by the presiding board member.
F. 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 board member determines that such
				evidence lacks trustworthiness.
G.
				If the Department or the ABC Division determines after the action or order from
				which the administrative appeal was filed that there are additional and/or
				different facts and/or charges on which to base the order or action being
				appealed, these additional and/or different facts and/or charges may be used by
				the Department or the ABC Division in an administrative appeal under this
				Chapter to support its order and/or action, if the Department or the ABC
				Division provides the appellant with reasonable notice of such facts and
				charges before the hearing in the administrative appeal.
H. Any party offering a document into
				evidence at the hearing before the Board in an administrative appeal covered by
				this Chapter shall provide all other parties to the administrative appeal and
				the Executive Director with a copy of the document before or at the time that
				the document is offered into evidence.
I. The Board may also take judicial notice of
				the following without the introduction of additional evidence:
1) Records and files maintained by the Board;
				and
2) Any fact that may be
				judicially noticed by the courts of this state.