Section 5000.345  Hearings

a)         Out-of-state Petitioners.  If the taxpayer does not have his or her place of business in this State, a hearing shall be held at the office designated by the Tribunal.  If the chosen location is undesirable, upon a showing of just cause, the taxpayer may petition the Tribunal to move the hearing to another office.

b)         Post-hearing Briefs.  At the discretion of the administrative law judge, the parties may submit post-hearing briefs, including proposed findings of fact and conclusions of law.