(a) The final decision or order of the presiding officer shall:
- (1) Be in written form;
- (2) Be rendered based upon the evidence and argument in the record; and
- (3) State findings of fact and conclusions of law.
- (b) Service of the final decision or order to the taxpayer shall be made by certified mail, with return receipt requested.
- (c) Service of the final decision or order shall be made to the responding division via the state mail system.
- (d) A final decision or order rendered pursuant to this section shall be retained by the department indefinitely.
Source. #4060, eff 5-29-86, EXPIRED: 5-29-92 New. #5423, eff 6-23-92; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06 New. #8658-A, eff 6-13-06; ss by #11185-A, eff 9-20-16