An administrative hearing is a formal hearing that is very similar to a trial in court, with witnesses, exhibits, and rules of evidence. An administrative judge will preside. Hearings are governed by the provisions of the Tennessee Uniform Administrative Procedures Act ("UAPA") found at Tenn. Code Ann. § 4-5-301, et seq. and the Uniform Rules of Procedure for Hearing Contested Cases before State Administrative Agencies, Rule 1360-04-01 et seq. Under these rules, an individual may be represented by a licensed attorney or may represent himself at the scheduled hearing, but a corporate entity must be represented by an attorney.
What is an administrative hearing?
- What is an informal conference?
- I received an assessment for an LDR report. Can I request a conference?
- I scheduled an informal conference. Does interest continue to run on my proposed assessment? Can the state take any other actions against me?
- As a supplier, I made a sale to a reseller in another state and am shipping the product to the reseller's customer in Tennessee. Can I accept the reseller's home state resale certificate for tax exemption purposes?
- How do I request an informal conference?