(a) Electronic documents filed by the parties shall:

1. (1) Be legible; and
2. (2) Not contain hyperlinks to external sources.

(b) Upon request of the Tax Appeals Commission, spreadsheets or workbooks shall be provided in both:

1. (1) A static format readable by a document viewer, such as portable document format; and
2. (2) An unlocked format compatible with commonly used spreadsheet software.