“Leave” means written permission granted by the board after the party has filed a motion for leave.

Source. #7152, eff 12-10-99 (formerly Tax 101.26); ss by 8985, eff 9-24-07 (from Tax 102.29); ss by #10623, eff 6-26-14 (from Tax 102.31); ss by 13686, eff 7-19-23