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) The consent of the taxpayer; and (2) All parties invited to observe and record. (c)(1) A party may request on-site observation by motion. (2) See 26 CAR § 411-301.