Section 52IAC3-1-4. Representation

Latest version.

The rules concerning:

(1) tax representatives;

(2) representatives of minor or incapacitated parties; and

(3) local government representatives;

under 52 IAC 1 apply to the small claims procedure. (Indiana Board of Tax Review; 52 IAC 3-1-4; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1787; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)

                    
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