Section 50IAC15-5-4. Course work

   (a) Beginning January 1, 2002, a tax representative must, within each forty-eight (48) month continuing education certification cycle under 50 IAC 15-3-4, complete twelve (12) hours of course work that has been designated as tax representative practice course work approved by the department. Of the twelve (12) hours of tax representative practice course work, three (3) hours must relate to:

(1) professional conduct;

(2) ethical considerations; or

(3) client communications.

  (b) The course work completed under this section will be credited toward the total continuing education course work required to maintain a Level Two assessor-appraiser certification under 50 IAC 15-3-4, but, after December 31, 2013, the course work completed under this section will be credited toward the total continuing education course work required to maintain a Level Three assessor-appraiser certification under 50 IAC 15-3-7. (Department of Local Government Finance; 50 IAC 15-5-4; filed Dec 5, 2000, 2:32 p.m.: 24 IR 948; filed Dec 13, 2002, 3:20 p.m.: 26 IR 1520; filed Dec 14, 2009, 2:34 p.m.: 20100113-IR-050090197FRA)