(1) Tax hearings are informal, but are conducted in such a manner as to determine the substantial rights of all parties. The appellant must show that the department erred in determining the application, duration, or amount of the tax. The appellant presents testimony and evidence first, followed by the respondent, and any interested party.

(2) Rules of evidence are not strictly applied or followed. However, the appeals referee uses those rules as guidelines in determining the relevance, prejudice, or weight of evidence.

(3) All parties have the right to cross-examination of witnesses for a full and accurate disclosure of the facts. Other examination is within the discretion of the appeals referee.

(4) The appeals referee may, at any time, postpone or continue a hearing to secure evidence or information necessary for a fair and complete hearing.