26 CAR § 411-303 – On-site observation

(a) The Tax Appeals Commission may conduct on-site observation of tangible personal property, real property, and activities that are relevant to a controversy.
(b) On-site observation may occur only with:
1. (1) The consent of the taxpayer; and
2. (2) All parties invited to observe and record.
(c)
1. (1) A party may request on-site observation by motion.
2. (2) See 26 CAR § 411-301.