§ 887-X-1-.7. Application For Rehearing
(1) Any party may apply for a rehearing from any final order or opinion and preliminary order entered by the Tax Tribunal within 15 days from the date such order was entered. The application must specify the reasons and supporting arguments why such order is incorrect and should be reconsidered. The Tax Tribunal shall serve a copy of a timely-filed application for rehearing on the opposing party, and may allow the opposing party time to respond to the application. The Tax Tribunal Judge shall thereafter, with or without a hearing, issue a final or other order on rehearing, as appropriate under the circumstances.
(2) The timely filing of an application for rehearing shall suspend the time for filing an appeal to circuit court. The time for filing a notice of appeal to circuit court shall begin anew on the date the final order on rehearing is entered.(Amended by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. October 14, 2014.)
Author: William L. Thompson
Statutory Authority: Code of Ala. 1975, § 40-2B-1
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