Section 45IAC8.1-1-19. Conduct of hearings; investigations

   (a) Hearings shall be held at such place as the department may designate.

  (b) Hearings may be held by the department or any officer or employee of the department designated by the commissioner of the department of state revenue. For this purpose, the department may examine books, papers, or memoranda bearing upon the sale or other disposition of cigarettes by such distributor, and may require the attendance of such registered distributor, or any officer or employee of such distributor, or any person having knowledge of the facts, and may take testimony and require proof.

  (c) In the conduct of any investigation, or hearing, under IC 6-7-1 or this article, neither the department nor any officer or employee thereof, shall be bound by the technical rules of evidence, and no informality in the proceedings, or in the manner of taking testimony, shall invalidate the department's order or decision.

  (d) The department's administrative procedures are otherwise governed by IC 6-8.1-3. (Department of State Revenue; Reg. 6-7-1-15(b)(030); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1802; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)