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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 3. Duties, Powers, and Responsibilities
6-8.1-3-8. Representation of taxpayers before department; qualifications; requirements
Universal Citation: IN Code § 6-8.1-3-8 (2018)
IC 6-8.1-3-8 Representation of taxpayers before department; qualifications; requirements
Sec. 8. The department may prescribe qualifications a person must have to represent a taxpayer before the department. However, a person may not represent a taxpayer before the department, unless:
(1) the taxpayer is present at all times when the representation occurs; or
(2) the person representing the taxpayer has a properly executed power of attorney authorizing him to represent the taxpayer.
As added by Acts 1980, P.L.61, SEC.1.
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