Indiana Code - Taxation - Title 6, Section 6-1.5-6-1

Adoption of rules

Sec. 1. (a) Subject to subsection (b), the Indiana board shall adopt
rules under IC 4-22-2 to govern the practice of representatives in
proceedings before the Indiana board under this article.
(b) Except as provided in subsection (c), a rule adopted under
subsection (a) may not:
(1) restrict the ability of a representative to practice before the
Indiana board based on the fact that the representative is not an
attorney admitted to the Indiana bar; or
(2) restrict the admissibility of the written or oral testimony of
a representative or other witness before the Indiana board based
upon the manner in which the representative or other witness is
compensated.
(c) A rule adopted under subsection (a) may require a
representative in a proceeding before the Indiana board to be an
attorney admitted to the Indiana bar if the matter under consideration
in the proceeding is:
(1) an exemption for which an application is required under
IC 6-1.1-11;
(2) a claim that taxes are illegal as a matter of law;
(3) a claim regarding the constitutionality of an assessment; or
(4) any other matter that requires representation that involves
the practice of law.
(d) This subsection applies to a petition that is filed with the
Indiana board before the adoption of a rule under subsection (a) that
establishes new standards for:
(1) the presentation of evidence or testimony; or
(2) the practice of representatives.

The Indiana board may not dismiss the petition solely for failure to
comply with the rule adopted under subsection (a) without providing
the petitioner an opportunity to present evidence, testimony, or
representation in compliance with the rule.

As added by P.L.198-2001, SEC.95.

Last modified: May 28, 2006