1. (1) the applicant received a denial notice under Section R982-111-201 after the 30-day period in Section R982-111-301, the appeal was filed within ten days of receipt of the denial notice, and the delay was not the result of willful neglect; or

2. (2) the applicant's delay in filing was due to circumstances:

   1. (a) beyond the applicant's control; or
   2. (b) that are compelling and reasonable.

Good cause for an untimely appeal under Section R982-111-302 is limited to circumstances where it is shown that:

KEY: adoption tax credit, appeal procedures

Date of Enactment: January 2, 2024

Authorizing, and Implemented or Interpreted Law: 35A-1-111