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.
History: 39-51-302, MCA; IMP, 39-51-1109, 39-51-2403, MCA; NEW, 1988 MAR p. 2723, Eff. 1/1/89.