Section 52IAC2-10-2. Default or dismissal

   (a) The board may issue an order of default or dismissal as the result of:

(1) failure of the petitioner to state a claim on which relief can be granted;

(2) failure of a party to comply with a rule or order of the board or administrative law judge;

(3) disruptive, vulgar, abusive, or obscene conduct or language by a party or authorized representative; or

(4) failure of a party to provide or exchange evidence in accordance with this article.

  (b) The board may issue an order of default or dismissal on motion of a party or on its own motion.

  (c) A dismissal or default under this section is a final determination and may be appealed to tax court in accordance with the provisions of IC 6-1.1-15-5. (Indiana Board of Tax Review; 52 IAC 2-10-2; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1786)