26 CAR § 411-101 – Applicability

(a) This part:
1. (1) Applies in all administrative adjudications conducted by the Tax Appeals Commission; and
2. (2) Describes the process by which the commission hears appeal petitions challenging decisions of the Department of Finance and Administration within the jurisdiction of the commission.
(b) The commission may determine the parties’ compliance with this part.
(c) Unless a statute or rule expressly precludes it, the presiding commissioner may waive application of this part if, in the commissioner’s discretion, fairness requires.