6-8.1-3-8. Representation of taxpayers before department; qualifications; requirements

IN Code § 6-8.1-3-8 (2019) (N/A)
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Sec. 8. The department may prescribe qualifications a person must have to represent a taxpayer before the department. However, a person may not represent a taxpayer before the department, unless:

(1) the taxpayer is present at all times when the representation occurs; or

(2) the person representing the taxpayer has a properly executed power of attorney authorizing him to represent the taxpayer.

As added by Acts 1980, P.L.61, SEC.1.