(A)Time for Response to Petition.(1) In cases challenging final determinations of either the Department of State Revenue or the Department of Local Government Finance, the named respondent shall file an answer no later than thirty (30) days after the clerk's transmittal letter is mailed. (2) In cases challenging final determinations of the Indiana Board of Tax Review, the named respondent shall file an answer no later than thirty (30) days after the date the petition and summons are served upon it.(B) Enlargement. All deadlines in these rules may be extended upon motion for good cause shown unless indicated otherwise.Amended Oct. 30, 2014, effective 1/1/2015; last amended Aug. 3, 2017, effective 1/1/2018; amended Sept. 29, 2022, effective 1/1/2023.