Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.30 - Submission for Decision Without a Hearing
Universal Citation: 831 MA Code of Regs 831.1
Current through Register 1531, September 27, 2024
(1) The parties may, with the approval of the Board and on such conditions as the Board may prescribe, submit an appeal to the Board for decision without a hearing.
(2) The Board may, in its discretion, require that the parties appear for argument or file briefs in connection with a submission of an appeal for decision without a hearing.
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