R16-3-110. Official Notice

A. The Board may take official notice of the following without the production of additional evidence: 1. Records maintained by the Board. 2. Tax returns filed with the Department for or on behalf of the Appellant or any affiliated company and related records on file with the Department. 3. Any fact that may be judicially noticed by the courts of this state. B. The parties may, refute any matters officially noticed at any time before the Board’s decision or order becomes final.