Section 52IAC2-9-3. Corrected or amended final order

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(a) The board may issue a corrected final order to correct an oversight, error, or omission in the original final determination within the earlier of:

(1) forty-five (45) days of issuing the final order; or

(2) the date a verified petition for judicial review of the final determination is filed with the Indiana tax court.

(b) A corrected or amended final order shall be treated as the final order or determination on the appeal petition, and the parties shall have forty-five (45) days from the date the amended or corrected final order is issued to seek judicial review. (Indiana Board of Tax Review; 52 IAC 2-9-3; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1785)

                    
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