ARM 24.11.327. MOTIONS IN TAX HEARINGS

(1) A motion must: (a) be in writing and signed by the moving party; (b) be submitted to the appeals referee before or at the prehearing conference no later than ten days prior to the hearing; and (c) briefly state the relief asked for and the reasons for the motion. (2) The moving party must serve a copy of the motion on all other parties and deliver or mail to the appeals referee the original with proof of service. (3) A party opposing the motion must have a reasonable time to respond to the motion. (4) The appeals referee may hear oral argument on the motion. (5) A motion for continuance of a hearing or conference scheduled by an appeals referee may be granted only upon a showing of good and sufficient cause. The motion must indicate whether or not opposing parties object to the continuance. A motion for a continuance filed with the appeals referee within three days of a scheduled hearing or conference will be considered only under extraordinary circumstances.