26 CAR § 411-604. Format of documents

(a) Electronic documents filed by the parties shall: (1) Be legible; and (2) Not contain hyperlinks to external sources. (b) Upon request of the Tax Appeals Commission, spreadsheets or workbooks shall be provided in both: (1) A static format readable by a document viewer, such as portable document format; and (2) An unlocked format compatible with commonly used spreadsheet software.