ARM 24.11.329. FAILURE TO APPEAR AT A TAX HEARING

(1) If a party fails to appear at the hearing, and no good cause is shown for absence or a continuance, the appeals referees may issue the decision based on the evidence in the administrative record. (2) Within ten days after the date of the scheduled hearing, a party who didn't attend the hearing may move for a rehearing. Such a motion may be granted only in extraordinary circumstances.