Mississippi · Regulations
Part 101: Rules of the Mississippi Board of Tax Appeals
47 sections
47 sections
- 35 MAC Pt. 101, R. 1.1Creation and Purpose of the Board
- 35 MAC Pt. 101, R. 1.2Transition from the State Tax Commission
- 35 MAC Pt. 101, R. 2.1Definitions
- 35 MAC Pt. 101, R. 3.1Addresses and Contact Information for the Board and Executive Director
- 35 MAC Pt. 101, R. 3.2Membership of the Board, Presiding Member and Quorum
- 35 MAC Pt. 101, R. 3.3Jurisdiction
- 35 MAC Pt. 101, R. 3.4Meetings and Hearings; Frequency, Location and Exemption from the Mississippi Open
- 35 MAC Pt. 101, R. 3.5Requests for Information and Documents of the Board of Tax Appeals
- 35 MAC Pt. 101, R. 3.6Declaratory Opinions
- 35 MAC Pt. 101, R. 3.7Rulemaking Oral Proceedings
- 35 MAC Pt. 101, R. 4.1Ex Parte Communications
- 35 MAC Pt. 101, R. 4.2Persons Authorized To Represent Parties Before the Board
- 35 MAC Pt. 101, R. 4.3Establishment of Official Mailing Address
- 35 MAC Pt. 101, R. 4.4Computation of Time
- 35 MAC Pt. 101, R. 4.5Filing of Documents with the Board
- 35 MAC Pt. 101, R. 4.6Service of Documents Filed With Board
- 35 MAC Pt. 101, R. 4.7Contents of Notices of Appeal or Written Objections Filed with Board
- 35 MAC Pt. 101, R. 4.8Incomplete Notices of Appeal or Written Objections
- 35 MAC Pt. 101, R. 4.9Changes in Appellant’s Identity, Structure and/or Ability to Pursue Appeal or
- 35 MAC Pt. 101, R. 4.10Time Period for Filing Appeals or Written Objections
- 35 MAC Pt. 101, R. 4.11Voluntary Withdrawals of Administrative Appeals to the Board
- 35 MAC Pt. 101, R. 4.12Involuntary Withdrawals of Administrative Appeals to the Board
- 35 MAC Pt. 101, R. 4.13Effect of Withdrawal
- 35 MAC Pt. 101, R. 4.14Settings and Notices of Hearings
- 35 MAC Pt. 101, R. 4.15Continuances and Extensions of Time
- 35 MAC Pt. 101, R. 4.16Consolidations
- 35 MAC Pt. 101, R. 4.17Reasonable Accommodation and Interpreters at a Board Hearing
- 35 MAC Pt. 101, R. 4.18Decorum
- 35 MAC Pt. 101, R. 4.19Subpoenas
- 35 MAC Pt. 101, R. 4.20Pre-hearing Production of Documents
- 35 MAC Pt. 101, R. 4.21Finding of Facts, Conclusions of Law and Briefs
- 35 MAC Pt. 101, R. 4.22Orders of the Board
- 35 MAC Pt. 101, R. 4.23Time Periods and Conditions for Appealing to Court and Notice to Executive Director
- 35 MAC Pt. 101, R. 4.24Conferences
- 35 MAC Pt. 101, R. 5.1Administrative Appeals Covered By This Chapter
- 35 MAC Pt. 101, R. 5.2Method and Standard for Presentation of Evidence at Hearings
- 35 MAC Pt. 101, R. 5.3Burden of Proof
- 35 MAC Pt. 101, R. 5.4Order of Presentation at Hearings
- 35 MAC Pt. 101, R. 5.5Presentation of Evidence to the Board after Hearings
- 35 MAC Pt. 101, R. 5.6Written or Electronic Submissions in Lieu of Appearances
- 35 MAC Pt. 101, R. 5.7Requests for Computations and/or Additional Information
- 35 MAC Pt. 101, R. 6.1Administrative Appeals Covered by Chapter
- 35 MAC Pt. 101, R. 6.2Method and Standard for Presentation of Evidence at Record Hearings before the
- 35 MAC Pt. 101, R. 6.3Burden of Going Forward and Ultimate Burden of Persuasion
- 35 MAC Pt. 101, R. 6.4Order of Presentation at Hearings
- 35 MAC Pt. 101, R. 6.5Written or Electronic Submissions in Lieu of Appearances not Permitted, but
- 35 MAC Pt. 101, R. 6.6Payment of Cost for Preparation of the Record on Appeal