Massachusetts · Regulations
831 CMR 1.00 — Appellate Tax Board rules of practice and procedure
37 sections
37 sections
- 831 CMR 1.01Rule-Making Authority, Scope of Rules, and Definitions
- 831 CMR 1.02Appearance and Practice Before the Board
- 831 CMR 1.03Form of Documents Filed with the Board
- 831 CMR 1.04Jurisdiction
- 831 CMR 1.05Content of Petition Under Formal Procedure
- 831 CMR 1.06Filing and Service of Petition Under Formal Procedure
- 831 CMR 1.07Content of Statement Under Informal Procedure and Waiver of Appeal
- 831 CMR 1.08Filing and Service of Statement Under Informal Procedure
- 831 CMR 1.09Transfer of Appeals from Informal to Formal Procedure
- 831 CMR 1.10Content of Petition Under Small Claims Procedure and Waiver of Appeal
- 831 CMR 1.11The Postmark Rule, Alternative Delivery Services, and Substantiating Marks
- 831 CMR 1.12Docketing of Appeals
- 831 CMR 1.13Answers, Responsive Pleadings, and Service Thereof
- 831 CMR 1.14Amended and Supplemental Pleadings
- 831 CMR 1.15Substitution of Parties
- 831 CMR 1.16Motions
- 831 CMR 1.17Summary Judgment
- 831 CMR 1.18Mediation
- 831 CMR 1.19Status Conferences
- 831 CMR 1.20Interrogatories
- 831 CMR 1.21Depositions
- 831 CMR 1.22Stipulations and Agreed Statements of Fact
- 831 CMR 1.23Scheduling of Hearings
- 831 CMR 1.24Inactive Appeals
- 831 CMR 1.25Conduct of Hearings
- 831 CMR 1.26Subpoenas
- 831 CMR 1.27Evidence
- 831 CMR 1.28Public Records
- 831 CMR 1.29Recording and Transcription of Hearings and Other Proceedings
- 831 CMR 1.30Submission for Decision Without a Hearing
- 831 CMR 1.31Briefs
- 831 CMR 1.32Decision by a Single Member
- 831 CMR 1.33Computation of Abatement Amount
- 831 CMR 1.34Request for Findings of Fact and Report
- 831 CMR 1.35Claim of Appeal
- 831 CMR 1.36Computation of Time
- 831 CMR 1.37Exceptions Unnecessary