- (1) If an applicant's appeal appears to be filed untimely pursuant to Section R982-111-301, the division shall notify the applicant and give the applicant an opportunity to show the appeal was filed timely or was delayed for good cause pursuant to Section R982-111-303.
- (2) If the ALJ finds an appeal was not filed timely pursuant to Section R982-111-301 and the delay was without good cause pursuant to Section R982-111-303, the ALJ may not consider the merits of the appeal.
KEY: adoption tax credit, appeal procedures
Date of Enactment: January 2, 2024
Authorizing, and Implemented or Interpreted Law: 35A-1-111