Statutes, codes, and regulations
Indiana Administrative Code
Title 52 - INDIANA BOARD OF TAX REVIEWArticle 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW
Rule 52 IAC 4-6 - Hearings
Section 52 IAC 4-6-8 - Stipulated record or facts

52 Ind. Admin. Code 4-6-8

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Current through December 4, 2024
Section 52 IAC 4-6-8 - Stipulated record or facts

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 8.

(a) In lieu of a hearing, and by agreement of the parties, the board may issue a determination based upon a stipulated record.
(b) In lieu of a hearing, and by agreement of the parties, the board may issue a determination based upon a record of stipulated facts.

52 IAC 4-6-8

Indiana Board of Tax Review; 52 IAC 4-6-8; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA