(1) The commission may require that briefs be submitted either before or after the hearing and may designate the time and the manner of filing and serving briefs. When briefs are required, the party bearing the burden of proof on the issue shall file the initial and final briefs unless otherwise ordered by the commission.(2) The commission may strike and disregard briefs that are filed with the commission or served after the time designated unless an application for extension of time under s. TA 1.37 is made and granted.Wis. Admin. Code Tax Appeals Commission TA 1.57
Cr. Register, July, 1981, No. 307, eff. 8-1-81.