1. (a) A motion for rehearing shall be filed within 30 days of the date of the treasury’s decision or order.

2. (b) A motion for rehearing shall:

   1. (1) Identify each error of fact, error of reasoning, or error of law which the moving party wishes to have reconsidered;
   2. (2) Describe how each error causes the treasury’s decision to be illegal in respect to jurisdiction, authority or observance of law, an abuse of discretion or arbitrary, unreasonable or capricious;
   3. (3) State concisely the factual findings, reasoning or legal conclusion proposed by the moving party; and
   4. (4) Include any argument or memorandum of law the moving party wishes to file.

Source. #7589-A, eff 11-7-01; ss by #9575-A, eff 10-22-09 (from Tre 213.02)