52 Ind. Admin. Code 4-6-12

Current through December 4, 2024
Section 52 IAC 4-6-12 - Record or evidence from the PTABOA or department

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 12.

Materials submitted to or made a part of the record at a PTABOA hearing, department hearing, or other proceeding from which the appeal arises will not be made part of the record of the board proceeding unless properly offered and admitted into evidence.

52 IAC 4-6-12

Indiana Board of Tax Review; 52 IAC 4-6-12; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA