“Document” means any written material filed with the board, including all appeals, petitions, motions, letters, and memoranda.

Source. #7152, eff 12-10-99 (formerly Tax 101.18); ss by 8985, eff 9-24-07 (from Tax 102.19); ss by #10623, eff 6-26-14 (from Tax 102.21); ss by 13686, eff 7-19-23