(1) An ALJ shall issue a written decision that includes:
- (a) a complete statement of the findings of fact;
- (b) the ALJ's reasoning and conclusions of law; and
- (c) a notice specifying the further appeal rights of the parties that clearly states the place, manner, and timeframe for filing a request for reconsideration pursuant to Section R982-111-400 and judicial review pursuant to Section R982-111-500.
- (2) The division shall deliver the ALJ decision to the last known address of the parties.
KEY: adoption tax credit, appeal procedures
Date of Enactment: January 2, 2024
Authorizing, and Implemented or Interpreted Law: 35A-1-111