- (a) The Tax Appeals Commission may arrange for the use of state or local government facilities to allow it to conduct hearings throughout the state.
- (b) A taxpayer may request, in writing in the petition or on motion, to have an in-person hearing at a location more convenient than Little Rock.
(c) The presiding commissioner may grant such request or may require that the taxpayer choose between:
- (1) An in-person hearing in Little Rock;
- (2) A teleconference; or
- (3) A videoconference.
- (d) The Department of Finance and Administration may elect to appear by teleconference or videoconference.