24.11.329    FAILURE TO APPEAR AT A TAX HEARING

(1) If a party fails to appear at the hearing, and no good cause is shown for absence or a continuance, the appeals referees may issue the decision based on the evidence in the administrative record.

(2) Within ten days after the date of the scheduled hearing, a party who didn't attend the hearing may move for a rehearing. Such a motion may be granted only in extraordinary circumstances.

History: 39-51-302, MCA; IMP, 39-51-1109, 39-51-2403, MCA; NEW, 1988 MAR p. 2723, Eff. 1/1/89.