26 CAR § 411-601. Scope and application of electronic filing

(a)(1) Use of the electronic filing system for filings after the petition is required for an authorized representative, except for an authorized representative with a disability that prevents the use of the electronic filing system. (2) The petition should be filed electronically if possible. (b) Use of the electronic filing system by a taxpayer without an authorized representative is encouraged but not required. (c) Filings shall be submitted by mail, hand delivery, or email in the event of electronic filing system errors or other technical problems under 26 CAR § 411-606. (d)(1) The Tax Appeals Commission shall electronically file or issue any notice, order, decision, or other document prepared by the commission. (2) The commission shall provide a paper copy of such document to any party not using the electronic filing system. (e) An electronic document is the official record and has the same force and effect as a document filed conventionally. (f)(1) Conventional documents shall be scanned by the commission and made part of the electronic record. (2) Once scanned, conventional paper documents may be destroyed.