1. (1)(a) An ALJ may not exclude evidence solely because it is hearsay.

   1. (b) An ALJ may give greater weight to credible sworn testimony from a party or a witness with personal knowledge of the facts.
2. (2) An ALJ may not base a finding of fact exclusively on hearsay evidence unless that evidence is admissible under the Utah Rules of Evidence.

KEY: adoption tax credit, appeal procedures

Date of Enactment: January 2, 2024

Authorizing, and Implemented or Interpreted Law: 35A-1-111