24.11.326 DISCOVERY IN TAX HEARINGS
(1) Except as otherwise provided in this rule, the methods, scope and procedures of discovery in Rules 26 through 37 of the Montana Rules of Civil Procedure are guidelines for the appeals referees in determining discovery, but are not mandatory.
(2) The appeals referee may set the time, place and method of discovery by conference, prehearing order, or otherwise. The appeals referee may enter appropriate orders for violations of discovery orders.
(3) Depositions, interrogatories and answers to them, requests for production of documents and responses to them, and other discovery documents need not be filed with the appeals referee. If a party makes a motion based on discovery documents, the motion must be supported by verified copies or abstracts of the discovery documents.
(4) If a party wants to introduce a product of discovery as part of the administrative record, the party must identify the evidence in a prehearing memorandum or at the prehearing conference.
(5) The use of depositions in lieu of live testimony at a hearing is determined by the Montana Rules of Civil Procedure. If only portions of a deposition are necessary, the appeals referee may order the preparation of excerpts to avoid a bulky record or consideration of irrelevant or prejudicial matters.
(6) Discovery procedures may not be appropriate in many cases. If formal discovery by the parties is considered necessary by the appeals referee, the above procedures may be used.