Section 52IAC2-1-2. Applicability

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Except as provided in 52 IAC 3 regarding the small claims procedures, the provisions of this article apply to and govern all proceedings before the board. (Indiana Board of Tax Review; 52 IAC 2-1-2; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1776)

                    
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