Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.31 - Briefs
Universal Citation: 831 MA Code of Regs 831.1
Current through Register 1531, September 27, 2024
(1) At the conclusion of a hearing, the Board may order, or the parties may request, that briefs be filed. The Member presiding at the hearing will establish a briefing schedule.
(2) The parties may also file briefs prior to or at the time of the hearing.
(3) Briefs will be filed with the Board and served on the opposing party by email, unless otherwise ordered by the Board.
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