Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
- Section 1.01 - Rule-Making Authority, Scope of Rules, and Definitions
- Section 1.02 - Appearance and Practice Before the Board
- Section 1.03 - Form of Documents Filed with the Board
- Section 1.04 - Jurisdiction
- Section 1.05 - Content of Petition Under Formal Procedure
- Section 1.06 - Filing and Service of Petition Under Formal Procedure
- Section 1.07 - Content of Statement Under Informal Procedure and Waiver of Appeal
- Section 1.08 - Filing and Service of Statement Under Informal Procedure
- Section 1.09 - Transfer of Appeals from Informal to Formal Procedure
- Section 1.10 - Content of Petition Under Small Claims Procedure and Waiver of Appeal
- Section 1.11 - The Postmark Rule, Alternative Delivery Services, and Substantiating Marks
- Section 1.12 - Docketing of Appeals
- Section 1.13 - Answers, Responsive Pleadings, and Service Thereof
- Section 1.14 - Amended and Supplemental Pleadings
- Section 1.15 - Substitution of Parties
- Section 1.16 - Motions
- Section 1.17 - Summary Judgment
- Section 1.18 - Mediation
- Section 1.19 - Status Conferences
- Section 1.20 - Interrogatories
- Section 1.21 - Depositions
- Section 1.22 - Stipulations and Agreed Statements of Fact
- Section 1.23 - Scheduling of Hearings
- Section 1.24 - Inactive Appeals
- Section 1.25 - Conduct of Hearings
- Section 1.26 - Subpoenas
- Section 1.27 - Evidence
- Section 1.28 - Public Records
- Section 1.29 - Recording and Transcription of Hearings and Other Proceedings
- Section 1.30 - Submission for Decision Without a Hearing
- Section 1.31 - Briefs
- Section 1.32 - Decision by a Single Member
- Section 1.33 - Computation of Abatement Amount
- Section 1.34 - Request for Findings of Fact and Report
- Section 1.35 - Claim of Appeal
- Section 1.36 - Computation of Time
- Section 1.37 - Exceptions Unnecessary
Current through Register 1531, September 27, 2024
REGULATORY AUTHORITY:
831 CMR 1.00: M.G.L. c. 58A, § 8.
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