SECTION 710:1-5-34. Rules of evidence

(a)   Rules governing; admissibility; objections. The rules of evidence as applied in non-jury, civil cases in the district courts of this State shall be followed in administrative proceedings related to tax protests except when it is necessary to ascertain facts not reasonably susceptible of proof under those rules. In that event, evidence not admissible under the Rules of Evidence may be admitted, if it is of a type commonly relied on by reasonably prudent persons in the conduct of their affairs. The Administrative Law Judge shall give effect to the rules of privilege recognized by law. Objections to evidentiary offers may be made and shall be noted in the record. Subject to these requirements, part or all of the evidence may be received in written form if the hearing will be expedited and the interest of the parties will not be substantially prejudiced.

(b)   Certification of issues. A party to the proceedings who objects to a ruling of the Administrative Law Judge may request and obtain certification of the issue to the Commission for a decision prior to the issuance of Findings, Conclusions and Recommendations by the Administrative Law Judge. The signatures of the taxpayer's representative, the tax division attorney and the Administrative Law Judge must be upon the certification.

[Source: Amended at 10 Ok Reg 3819, eff 7-12-93]