Section 52IAC2-8-8. Posthearing evidence

   (a) No posthearing evidence will be accepted unless it is requested by the administrative law judge or the board. The administrative law judge will set a deadline for the submission of any requested evidence and specify the address to which the posthearing evidence must be submitted.

  (b) An extension of time to submit posthearing evidence may be requested if submitted in writing to the administrative law judge. An extension may be granted if timely made and good cause is shown. If posthearing evidence is untimely submitted, the board will proceed to determine the appeal petition without considering the untimely submitted posthearing evidence.

  (c) Posthearing evidence submitted must be served on all parties. (Indiana Board of Tax Review; 52 IAC 2-8-8; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1785)