| (a) After SOAH returns jurisdiction of a contested
case to the agency, the comptroller will review the record, the proposal
for decision, and any exceptions and replies, and will issue a decision
on the proposal for decision, unless the case is dismissed under §1.32
of this title (relating to Dismissal of Case).
(b) If the comptroller determines that additional argument
from the parties will be helpful before making a final decision in
a contested case, the comptroller will issue an order requesting that
the parties submit written briefs on specified contested case issues.
Briefs will be limited to the issues identified in the order and arguments
addressing any issues not identified in the order will not be considered.
(c) The Office of Special Counsel for Tax Hearings
will send decisions and orders to the taxpayer's designated representative
for notice and the Tax Hearings Attorney assigned to the hearing.
Refer to §1.3 of this title (relating to Representation and Participation)
for additional guidance.
(d) A decision or order is final:
(1) if a motion for rehearing is not filed on time,
on the expiration of the period for filing a motion for rehearing;
(2) if a motion for rehearing is filed on time, on
the date:
(A) the order overruling the motion for rehearing is
signed;
(B) the motion is overruled by operation of law; or
(3) on the date specified in the decision or order
if all parties have agreed in writing or on the record. The agreed
date may not be before the date the decision or order is signed.
(e) A party may file a statement that it waives its
right to file a motion for rehearing. Refer to §1.5 of this title
(relating to Filing Documents with SOAH or the Office of Special Counsel
for Tax Hearings).
(f) If the comptroller grants a motion for rehearing,
the decision or order is vacated and the comptroller will issue a
new decision or order on rehearing.
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