Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.26 - Subpoenas
Universal Citation: 831 MA Code of Regs 831.1
Current through Register 1531, September 27, 2024
(1) Either party may summon witnesses or may require the production of documents in the same manner in which witnesses may be summoned and documents may be required to be produced for the purpose of trial in the courts of the Commonwealth.
(2) The Board may summon and examine witnesses and require, by subpoena signed by the Chairman, the production of all returns, books, papers, documents, correspondence, and other evidence pertinent to the appeal.
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