831 C.M.R. 1.00 – Appellate Tax Board rules of practice and procedure | Midpage

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Code of Massachusetts Regulations (CMR)

Chapter 1.00

831 C.M.R. 1.00

Appellate Tax Board rules of practice and procedure

MGL c. 58A, § 8Appellate Tax Board

1.01Rule-Making Authority, Scope of Rules, and Definitions 1.02Appearance and Practice Before the Board 1.03Form of Documents Filed with the Board 1.04Jurisdiction 1.05Content of Petition Under Formal Procedure 1.06Filing and Service of Petition Under Formal Procedure 1.07Content of Statement Under Informal Procedure and Waiver of Appeal 1.08Filing and Service of Statement Under Informal Procedure 1.09Transfer of Appeals from Informal to Formal Procedure 1.10Content of Petition Under Small Claims Procedure and Waiver of Appeal 1.11The Postmark Rule, Alternative Delivery Services, and Substantiating Marks 1.12Docketing of Appeals 1.13Answers, Responsive Pleadings, and Service Thereof 1.14Amended and Supplemental Pleadings 1.15Substitution of Parties 1.16Motions 1.17Summary Judgment 1.18Mediation 1.19Status Conferences 1.20Interrogatories 1.21Depositions 1.22Stipulations and Agreed Statements of Fact 1.23Scheduling of Hearings 1.24Inactive Appeals 1.25Conduct of Hearings 1.26Subpoenas 1.27Evidence 1.28Public Records 1.29Recording and Transcription of Hearings and Other Proceedings 1.30Submission for Decision Without a Hearing 1.31Briefs 1.32Decision by a Single Member 1.33Computation of Abatement Amount 1.34Request for Findings of Fact and Report 1.35Claim of Appeal 1.36Computation of Time 1.37Exceptions Unnecessary