Section 52 IAC 4-6-13 - BriefsAuthority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 13.
(a) Parties may file, or the board may request, briefs in support of a party's position on any issue relevant to the appeal.(b) Briefs shall be filed within the time limits set by the administrative law judge or board. An extension of time may be requested. If a party fails to timely file a brief, the board may exclude the brief from consideration.(c) A brief submitted under this section must not exceed thirty (30) pages (excluding exhibits) without leave of the board or administrative law judge.(d) Notwithstanding a submission deadline, a party may supplement a previously filed brief with subsequently decided cases, but without further argument.(e) Briefs of amicus curiae may be filed with leave of the board and must be filed in accordance with the briefing schedule established for the parties or by order of the board or the designated administrative law judge.Indiana Board of Tax Review; 52 IAC 4-6-13; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA