Section 52IAC2-3-3. Service by the board

   (a) This section applies to the service of:

(1) notices required by the board under IC 6-1.1-15-4 and IC 6-1.1-15-5; and

(2) any other:

(A) ruling;

(B) order;

(C) determination; or

(D) paper;

issued by the board.

  (b) The board will keep a record of all notices, rulings, determinations, or other papers, served by:

(1) personal delivery;

(2) private carrier; or

(3) United States mail;

indicating the date and circumstances of the service. The record will constitute prima facie proof of the date and circumstances of service.

  (c) The board may serve papers by facsimile unless, in writing, a party specifically requests otherwise.

  (d) Service shall be given to each party unless the party has properly designated an authorized representative and that representative has filed:

(1) a power of attorney;

(2) documentation of minority or incapacity under 52 IAC 1-2-1.1; or

(3) a notice of appearance as required under section 2 of this rule;

in which case service shall be given to the party's authorized representative.

  (e) The taxpayer, or the taxpayer's authorized representative, must provide written notification to the board of any change of address or facsimile number. Unless this written notification is provided, service will be deemed accomplished when mailed or faxed according to the last known address or facsimile number properly provided to the board. (Indiana Board of Tax Review; 52 IAC 2-3-3; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1778; errata filed Mar 4, 2004, 9:45 a.m.: 27 IR 2284; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)