Section 52 IAC 4-3-4 - Representation on behalf of business or nonprofit organizationAuthority: IC 6-1.5-6-1
Affected: IC 6-1.1-15
Sec. 4.
(a) A party that is a business or nonprofit organization may be represented by a person who is: (1) a full-time employee of the business;(2) an officer of a nonprofit organization; or(3) a principal of a closely held business entity.(b) The board may demand proof of a person's status under this section, and representation may be modified, limited, or withdrawn in the discretion of the board.Indiana Board of Tax Review; 52 IAC 4-3-4; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA