26 CAR § 411-305. Closure of record in written submissions cases

(a) For nonexpedited cases to be decided on written submissions without a hearing, after the reply has been filed or the deadline to do so has passed under 26 CAR § 411-203, the Tax Appeals Commission shall schedule the closure of the written record, as a deadline for briefs, motions, or other submissions. (b) Once the record is closed, the deadline for the commission to issue a decision shall commence.