Washington Administrative Code (Last Updated: November 23, 2016) |
Title 456. Tax Appeals, Board of |
Chapter 456-10. Informal hearings—Practice and procedure. |
Section 456-10-540. Hearing procedure.
Latest version.
- Unless otherwise ordered by the board, hearings will be conducted in accordance with the following format:(1) Administering of oath;(2) Appellant's opening statement;(3) Respondent's opening statement;(4) Appellant's case in chief:(a) Direct examination of witness;(b) Cross-examination by respondent;(c) Redirect examination by appellant;(d) Recross examination;(e) The above procedure is followed for each witness.(5) Respondent's case in chief:(a) Direct examination of witness;(b) Cross-examination by appellant;(c) Redirect examination by respondent;(d) Recross examination;(e) The above procedure is followed for each witness.(6) Appellant's closing argument;(7) Respondent's closing argument;(8) Appellant's closing rebuttal;(9) The board may pose questions to the parties, their representatives, and any witness at any time during the hearing.[Statutory Authority: RCW 82.03.170. WSR 05-13-141, § 456-10-540, filed 6/21/05, effective 8/1/05; WSR 89-10-057 (Order 89-03), § 456-10-540, filed 5/2/89.]
RCW 82.03.170. WSR 05-13-141, § 456-10-540, filed 6/21/05, effective 8/1/05; WSR 89-10-057 (Order 89-03), § 456-10-540, filed 5/2/89.