21. Rehearings, rearguments, further hearing and other supplementary or additional proceedings shall be granted under such circumstances and upon such terms as the Board deems to be just. See Rule 7d for the time with which motions for such additional proceedings must be filed.
22a. In computing any period of time prescribed by these rules, by Order of the Tax Appeal Board, or by any applicable statute, the day of the act, event, or default from which the designated period of time begins to run shall not be counted. When the last day prescribed by these rules, Order of the Board, or by any applicable statute, including any extension of time, falls on a Saturday, Sunday, or legal holiday the performance of the act shall be considered timely if it is performed on the next succeedingly day which is not a Saturday, Sunday, or legal holiday. When the period of time prescribed or allowed is less than seven days, intermediate Saturdays, Sundays, and legal holidays shall be excluded from the calculation. As used in this Rule, "legal holidays" shall include those days provided by statute or designated by the Governor of the State as legal holidays.
22b. Whenever a party has the right or is required to do some act or take some proceeding within a prescribed period after the service of a Notice or other paper upon him and the Notice of paper is served upon him by mail, three days shall be added to the prescribed period.
23a. A small case is:
- any appeal from a determination of the Director of Revenue where the total tax assessed or the refund claimed is less than $2,500.00, exclusive of any interest or penalty; or
- any appeal from a determination of the Director of Revenue where the only issue is whether the taxpayer is liable for a penalty; or
- any appeal from a determination of the Director of Revenue where the controversy involves the payment of interest in an amount less than $2,500.00. The Tax Appeal Board after considering the issues raised by petition and the answer may in its discretion designate a case as a small case.
23b. Rule 15 shall not apply to a small case.
23c. In a small case the Tax Appeal Board shall hold a pre-trial conference. At the pre-trial conference the Tax Appeal Board shall consider the items set out in Superior Court Civil Rule 16 and enter an order expediting any necessary discovery which shall be limited, and scheduling the case for trial. The Tax Appeal Board where appropriate may hear case dispositive motions at oral argument without the filing of briefs.
24. Where these rules are silent or do not otherwise provide for a matter, the Superior Court Civil Rules shall govern to the extent they provide for the matter.