Section 52IAC3-1-6. Waiver of hearing

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The parties in small claims may elect to waive a hearing and have the board issue a final determination based solely on the written and documentary evidence submitted by the parties. (Indiana Board of Tax Review; 52 IAC 3-1-6; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1788)

                    
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