“Exhibit” means any non-testimonial evidence submitted at a hearing or with a motion, brief or memorandum.

Source. #7152, eff 12-10-99 (formerly Tax 101.22); ss by 8985, eff 9-24-07 (from Tax 102.25); ss by #10623, eff 6-26-14 (from Tax 102.27); ss by 13686, eff 7-19-23