Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-550 - Time for filing evidence, briefs, replies, witness lists, stipulations, and documentary evidence

Current through Register Vol. 24-14, July 15, 2024
(1) In the absence
				of a prehearing order, evidence, briefs, and other documents must be submitted
				to the board by the following deadlines:
(a)
				A list of fact or expert witnesses who will testify at the hearing must be
				submitted to the board together with proof of service pursuant to WAC
				456-09-345
				at least 100 days before the hearing. Three copies are required if the
				proceeding occurs in front of the entire board.
(b) Any factual stipulations must be
				submitted to the board together with proof of service pursuant to WAC
				456-09-345
				at least 55 days before the hearing. Three copies are required if the
				proceeding occurs in front of the entire board.
(c) Documentary evidence to be introduced at
				a hearing must be submitted to the board together with proof of service
				pursuant to WAC
				456-09-345.
				Documentary evidence must be introduced at least 38 calendar days before the
				hearing. Each page of documentary evidence must be numbered and indicate
				whether it is submitted by the appellant or respondent. A list of the
				documentary evidence submitted must be filed at the same time.
(d) Pretrial motions, if any, must be
				submitted to the board together with proof of service pursuant to WAC
				456-09-345.
				Pretrial motions must be submitted at least 38 days before the hearing. Three
				copies are required if the proceeding occurs in front of the entire
				board.
(e) Summary judgment
				motions, if any, must be submitted to the board together with proof of service
				pursuant to WAC
				456-09-345.
				Summary judgment motions must be submitted at least 38 days before the hearing.
				Three copies are required if the proceeding occurs in front of the entire
				board.
(f) Trial briefs are
				required and must be submitted to the board together with proof of service
				pursuant to WAC
				456-09-345.
				Trial briefs must be submitted at least 31 days before the hearing. Three
				copies are required if the proceeding occurs in front of the entire
				board.
(g) Responses or Response
				Briefs are not required, but if submitted to the board, the responding party
				must include proof of service pursuant to WAC
				456-09-345.
				Responses and Response Briefs must be submitted according to the timeline
				outlined in the Prehearing Order. Three copies are required if the proceeding
				occurs in front of the entire board.
(h) Replies to any motion or brief are only
				permitted with written permission. If allowed, replies must be submitted to the
				board together with proof of service pursuant to WAC
				456-09-345.
				Replies must be submitted at least 17 calendar days before the hearing. Three
				copies are required if the proceeding occurs in front of the entire
				board.
(i) Posthearing briefing and
				proposed findings of fact and conclusions of law may be required by the board.
				If so, this document must be submitted together with proof of service pursuant
				to WAC
				456-09-345.
				Proposed findings of fact and conclusions of law must be received by the board
				no later than the date specified by the board, or if no date is specified, no
				later than 21 calendar days after a hearing. Three copies are required if the
				proceeding occurs in front of the entire board.