SECTION 710:1-5-33. Discovery

  Discovery in administrative proceedings before the Commission shall comply with the following:

(1)   Authority of Administrative Law Judge. The Administrative Law Judge may, upon his or her own motion or on the motion of either party:

(A)   Subpoena any person to appear and testify and to produce certain documents or other tangible items at an oral hearing;

(B)   Require either party to complete interrogatories;

(C)   Commission the taking of an oral deposition and require production of certain documents or other tangible items at the time of the deposition; and

(D)   Order any party to allow entry of a Tax Commission employee upon property under his control for the purpose of doing any act or making any inspection which is reasonably calculated to lead to the discovery of evidence material to the contested case.

(2)   Subpoenas; costs; fees; service. When a witness is required to appear or to produce documentary evidence, a subpoena shall be issued under the seal of the Secretary of the Tax Commission. The party requesting the subpoena shall fill it in before issuance. The subpoena may be served by certified mail with return receipt requested or it may be hand delivered. The party requesting the subpoena shall bear the cost of serving it. Fees of a non-party witness who is subpoenaed to appear before the Tax Commission shall be the same as those allowed to witnesses appearing before the district courts of this State. Party witnesses are not entitled to witness fees.

(3)   Confidentiality. Any and all information obtained through the discovery proceedings shall be deemed confidential, shall be used only for matters pending in the case in which they were discovered, and shall be accorded the same degree of confidentiality as any other document or paper required by law to be filed with the Oklahoma Tax Commission.

[Source: Amended at 16 Ok Reg 2628, eff 6-25-99]