(A) Appeals from the Board of Tax Appeals Filed with the Supreme Court before September 29, 2017, or after September 12, 2018
(1) Appeals from decisions of the Board of Tax Appeals filed with the Supreme Court before September 29, 2017, or after September 12, 2018, shall be referred to a regular or special master commissioner for oral argument unless the parties waive the argument or the Supreme Court, sua sponte or upon motion, decides to hear the argument itself.
(2) A motion for the Supreme Court to hear oral argument in an appeal from a decision of the Board of Tax Appeals filed with the Supreme Court before September 29, 2017, or after September 12, 2018, shall be filed within twenty days after the filing of the appellee’s brief.
(B) Other matters
The Supreme Court may refer any matter scheduled for oral argument to a regular or special master commissioner for argument.
Effective: June 1, 1994
Amended: April 1, 1996; April 1, 2000; February 1, 2001; April 1, 2002; July 1, 2004; January 1, 2008; January 1, 2010; January 1, 2013; September 29, 2017; September 13, 2018; April 1, 2025
