At the time of filing a petition for declaratory judgment with respect to an oversheltered return, the petitioner shall file a designation of place of trial in accordance with Rule 140.
Rule 312. Designation of Place of Trial
This code is current as of
September 26, 2006
U.S. Code markup provided by the
Cornell Legal Information Institute
under a
Creative Commons License
Disclaimer: The people behind AltLaw are not your lawyers, and nothing on this site should be considered legal advice. We also make no representations or promises about the completeness, accuracy, or timeliness of any of the content on the site. AltLaw is a beta-release project, and we recommend that before relying on our site, you double-check your results with another legal research resource.