1. (1) Within 20 days after an ALJ decision is issued, a party may request reconsideration pursuant to Section 63G-4-302 by delivering to the division a written request for reconsideration alleging mistake of law or fact, or discovery of new evidence.

2. (2) A request for reconsideration under Subsection (1) is timely if:

   1. (a) in the case of a request delivered by mail or submitted in person:

      1. (i) the request is received by the division on or before the close of business of the last day of the 20-day period; or
      2. (ii) the date of the postmark on the envelope indicates the request was mailed on or before the last day of the 20-day period; or
   2. (b) in the case of an electronically delivered request, the request is received no later than midnight of the last day of the 20-day period.

3. (3)(a) In computing the 20-day period allowed for filing a timely request under Subsection (1), the date as it appears in the ALJ's decision is not included.

   1. (b) If the 20th day falls on a weekend or holiday, the deadline is the next working day.

4. (4) A request for reconsideration under Subsection (1) shall include:

   1. (a) the name and signature of the party filing the request;
   2. (b) the social security number of the applicant; and
   3. (c) the grounds for request.

KEY: adoption tax credit, appeal procedures

Date of Enactment: January 2, 2024

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