Section 52IAC2-8-1. Continuance of proceedings  


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  •    (a) Continuances and extensions of time may be granted only if:

    (1) the request is made prior to the hearing or other deadline;

    (2) good cause is shown; and

    (3) the request is served on all parties.

      (b) A continuance or extension requested less than two (2) business days prior to the hearing may be granted only upon a showing of extraordinary circumstances.

      (c) A continuance or extension granted prior to the hearing shall:

    (1) be considered a delay reasonably caused by the party requesting the continuance or extension; and

    (2) automatically extend the time during which the hearing must be held.

    (Indiana Board of Tax Review; 52 IAC 2-8-1; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1783; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)