US lawMassachusettsRegulations831 CMR — Appellate Tax Board831 CMR 1.00 — Appellate Tax Board rules of practice and procedure1.37831 CMR 1.37Exceptions UnnecessaryYear: 2026Length: 19 wordsOfficial source Formal exceptions to rulings of the Board sustaining or overruling objections are unnecessary to preserve the right to review.Previous831 CMR 1.36