Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 7. (a) If the board finds that a party has failed to comply with a discovery order, the board may order sanctions.

(b) For failing to comply with a discovery order, the board may take the following actions:

1. (1) Issue an order of default or dismissal pursuant to the procedures in 52 IAC 4-9-6 as to all or some of the issues before the board.
2. (2) Limit the scope of evidence admissible at hearing.
3. (3) Take such actions as fairness and equity demand.

(c) The board may issue sanctions if a party or party witness fails to attend a scheduled hearing or a mutually arranged deposition, even in the absence of a subpoena.

(Indiana Board of Tax Review; 52 IAC 4-8-7; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)