Section 52IAC2-4-1. Filing of appeal petitions; petitions for rehearing  


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  •    (a) The filing of appeal petitions and petitions for rehearing must be made by:

    (1) personal delivery;

    (2) deposit in the United States mail;

    (3) deposit with a private carrier; or

    (4) registered or certified mail, return receipt requested.

      (b) Appeal petitions and petitions for rehearing may not be filed by facsimile or electronic mail. (Indiana Board of Tax Review; 52 IAC 2-4-1; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1779; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)