New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 2 - LICENSING
Section 18:18-2.10 - Nature of hearings
Universal Citation: NJ Admin Code 18:18-2.10
Current through Register Vol. 56, No. 18, September 16, 2024
(a) An informal hearing before the Division of Taxation is in the nature of a conference, with or without representation on behalf of a taxpayer or other party in interest.
(b) At a formal hearing:
1. All evidence is taken before a court reporter
and the parties are not bound by common law or statutory rules of
evidence;
2. All testimony having
reasonable probative value is admitted, but immaterial, irrelevant, or unduly
cumulative testimony may be excluded;
3.
Every party has 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;
4. 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;
5. Upon reaching a determination, the Division of
Taxation shall notify a taxpayer or other party of interest or his or her
representative by mail of the determination made.
(c) Where required by law, hearings shall be held pursuant to the Administrative Procedure Act, 52:14B-1 et seq.
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