831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure

  1. § 1.01 - Rule-Making Authority, Scope of Rules, and Definitions
  2. § 1.02 - Appearance and Practice Before the Board
  3. § 1.03 - Form of Documents Filed with the Board
  4. § 1.04 - Jurisdiction
  5. § 1.05 - Content of Petition Under Formal Procedure
  6. § 1.06 - Filing and Service of Petition Under Formal Procedure
  7. § 1.07 - Content of Statement Under Informal Procedure and Waiver of Appeal
  8. § 1.08 - Filing and Service of Statement Under Informal Procedure
  9. § 1.09 - Transfer of Appeals from Informal to Formal Procedure
  10. § 1.10 - Content of Petition Under Small Claims Procedure and Waiver of Appeal
  11. § 1.11 - The Postmark Rule, Alternative Delivery Services, and Substantiating Marks
  12. § 1.12 - Docketing of Appeals
  13. § 1.13 - Answers, Responsive Pleadings, and Service Thereof
  14. § 1.14 - Amended and Supplemental Pleadings
  15. § 1.15 - Substitution of Parties
  16. § 1.16 - Motions
  17. § 1.17 - Summary Judgment
  18. § 1.18 - Mediation
  19. § 1.19 - Status Conferences
  20. § 1.20 - Interrogatories
  21. § 1.21 - Depositions
  22. § 1.22 - Stipulations and Agreed Statements of Fact
  23. § 1.23 - Scheduling of Hearings
  24. § 1.24 - Inactive Appeals
  25. § 1.25 - Conduct of Hearings
  26. § 1.26 - Subpoenas
  27. § 1.27 - Evidence
  28. § 1.28 - Public Records
  29. § 1.29 - Recording and Transcription of Hearings and Other Proceedings
  30. § 1.30 - Submission for Decision Without a Hearing
  31. § 1.31 - Briefs
  32. § 1.32 - Decision by a Single Member
  33. § 1.33 - Computation of Abatement Amount
  34. § 1.34 - Request for Findings of Fact and Report
  35. § 1.35 - Claim of Appeal
  36. § 1.36 - Computation of Time
  37. § 1.37 - Exceptions Unnecessary

Notes

Amended by Mass Register Issue 1512, eff. 1/5/2024. Amended by Mass Register Issue 1514, eff. 1/5/2024.

REGULATORY AUTHORITY:

831 CMR 1.00: M.G.L. c. 58A, § 8.

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