Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.03 - Form of Documents Filed with the Board

Universal Citation: 831 MA Code of Regs 831.1

Current through Register 1531, September 27, 2024

(1) All hard copies of pleadings, motions, and other documents filed with the Board shall be either printed or typewritten on one side only of plain white paper measuring 81/2 x 11 inches with adequate margins, shall be clearly legible, and shall be signed by the party or the person appearing on behalf of the party.

(2) The Board encourages parties to file pleadings, other than the petitions described in Rules 5 and 10 and the statement under informal procedure described in Rule 7, by email to the Clerk at the email address listed for the Clerk on the Board's website at https://www.mass.gov/orgs/appellate-tax-board.

(3) Signatures on pleadings, motions, and other documents filed with the Board may be electronic. An electronic signature may take the form of:

(a) a scan of the signatory's handwritten signature;

(b) an electronic signature made by means of a stylus, an electronic pen, a computer mouse, a touch screen, or other similar method;

(c) an electronically inserted image intended to substitute for a signature; or

(d) a "/s/ name of signatory" block.

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