§ 23-a. Mistakes, defects and irregularities. 1. Notwithstanding
anything contained in 12 NYCRR 300.13 (b) as or further defined in
Subject Number 046-878 and Subject Number 046-940 issued by the board, a
mistake, omission, defect and/or other irregularity in a cover sheet
(currently known as form RB-89) accompanying an application for
administrative review or a cover sheet (currently known as RB-89.2)
accompanying an application for full board review shall not be grounds
for denial of said application for administrative review or full board
review.

2. Notwithstanding anything contained in 12 NYCRR 300.13 (b) or (c) as
or further defined in Subject Number 046-878 and Subject Number 046-940
issued by the board, a mistake, omission, defect and/or other
irregularity in a cover sheet (currently known as form RB-89.1)
accompanying a rebuttal to an application for administrative review or a
cover sheet (currently known as RB-89.3) accompanying a rebuttal to an
application for full board review shall not be grounds for denial of
said rebuttal to an application for administrative review or an
application for full board review.

3. The board shall permit any such mistake, omission, defect and/or
other irregularity to be corrected within twenty days of written notice
by the board of such mistake, omission, defect and/or other irregularity
or if a substantial right of either the party filing the application or
the party filing the rebuttal is not prejudiced, such mistake, omission,
defect and/or other irregularity shall be disregarded.

4. This section shall apply to any and all forms prescribed by the
board with respect to said applications for board review or full board
review or rebuttals to said applications subsequent to the effective
date of this section.