(a)

1. (1) All requests for relief shall be by motion.
2. (2) Motions must be in writing or made during a hearing or conference.
3. (3) Motions must fully state the action requested and the grounds relied upon.

4. (4) Written motions shall be:

   1. (A) Filed with the Tax Appeals Commission; and
   2. (B) Served on the opposing party, consistent with 26 CAR § 411-106.
5. (5) When time allows, the other party may, within seven (7) days of the service of the written motion, file a response in opposition.
6. (6) When time allows, within seven (7) days of the service of the response, the moving party may, but is not required to, file a reply.
7. (7) The commission may grant any motion not responded to without further notice.
8. (8) The presiding commissioner may conduct such proceedings and enter such orders as are deemed necessary to address issues raised by the motion.

9. (9)

   1. (A) A party that disputes the commission’s jurisdiction or authority shall not file a notice or other document declaring limitations of the commission’s jurisdiction or authority.
   2. (B) Any such dispute shall be brought before the commission by appropriate motion.

(c)

1. (1)

   1. (A) The presiding commissioner may grant a motion for continuance of a hearing or extension of a deadline for good cause shown, except that the commission cannot extend an appeal petition deadline.
   2. (B) A request for the extension of a deadline should be filed prior to the expiration of the original deadline, but failure to timely file shall not preclude the presiding commissioner from extending a deadline.
   3. (C) Stipulations of the parties for continuances will not be recognized.
2. (2) Such a motion shall be made in writing or made during a hearing or conference.
3. (3) The motion must state the grounds to be considered and be made as soon as practicable and for hearings, except in cases of emergencies, no later than five (5) days prior to the date noticed for the hearing.

4. (4) In determining whether to grant a continuance or extension, the presiding commissioner may consider:

   1. (A) Prior continuances or extensions;
   2. (B) The interests of all parties;
   3. (C) The likelihood of informal settlements;
   4. (D) The existence of an emergency;
   5. (E) Any objection;
   6. (F) Any applicable time requirement;
   7. (G) The existence of a conflict of the schedules of parties, their authorized representatives, or witnesses;
   8. (H) The time limits of the request; and
   9. (I) Other relevant factors.
5. (5) The presiding commissioner may require documentation of any grounds for continuance or extension.

(e)

1. (1) A party or parties may move for voluntary dismissal or withdrawal from consideration based on:

   1. (A) Department of Finance and Administration withdrawal of the action or decision at issue;
   2. (B) Taxpayer withdrawal of the petition;
   3. (C) Settlement by the parties under Arkansas Code § 26-18-1111;
   4. (D) Mootness; or
   5. (E) Any other resolution such that the commission does not need to reach a decision or jurisdictional dismissal in the case.
2. (2) The filing of such a motion automatically tolls any pending case deadlines, including the deadline for the department to file an answer.