Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 52. INDIANA BOARD OF TAX REVIEW |
Article 52IAC2. PROCEDURAL RULES |
Rule 52IAC2-4. Filing Appeal Petitions and Petitions for Rehearing |
Section 52IAC2-4-1. Filing of appeal petitions; petitions for rehearing
Latest version.
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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)