Category: URAP015

Rules of Appellate Procedure – Comment Period Closes May 23, 2021

URAP015. Petitions for review in tax cases. Amend. The proposed amendments to Rule 15: (1) remove the statutory citations in 15(a) and 15(c); (2) rework the language in 15(c); and (3) clean up other language for clarity and consistency.

URAP025. Amicus curiae briefs. Amend. The proposed amendments to Rule 25: (1) modify the language throughout to rule to mirror the federal rule; (2) incorporate the language from Rule 50 regarding amicus curiae briefs; (3) allow an amicus curiae brief to be filed without leave of court if all parties have consented to its filing; (4) provide a word count length requirement; (5) change the due date from 21 days to 14 days in 25(d); and (6) clean up other language for clarity and consistency.

URAP050. Response; reply. Amend. The proposed amendments to Rule 50: (1) remove all mention of amicus curiae briefs and incorporate that language into Rule 25; (2) replace the phrase “subject index” with “table of contents” in 50(b); (3) change the due date from 14 days to 7 days in 50(d); (4) incorporate Standing Order 11; and (5) clean up other language for clarity and consistency.

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Rules of Appellate Procedure

URAP 15. Petitions for review in tax cases. New. Provides for stay of a tax appeal in the Supreme Court if case is also before the district court on a petition for judicial review. This rule is being published for comment for a second time after substantial revisions. In order for the Supreme Court to act before the end of the year, the comment period closes December 7, 2009.

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Rules of Appellate Procedure

URAP 15. Petitions for review in tax cases. New. Provides for stay of a tax appeal in the Supreme Court if case is also before the district court on a petition for judicial review.

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