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Rule 18 Application of Small Tax Claims Rules

Part V. Small Tax Claims Procedures

Rules 1 through 17 and 27 apply to all Tax Court cases, including Small Tax Claims. Rules 19 through 26 apply only to Small Tax Claims cases.

Amendment history: Added Dec. 3, 2024, effective July 1, 2025. Amended on an emergency basis Aug. 28, 2025, effective Jan. 1, 2026, permanently adopted effective Jan. 1, 2026.