Idaho Admin. Code r. 36.01.01.030

Current through September 2, 2024

Section 36.01.01.030 - REPRESENTATION AND PRACTICE BEFORE THE BOARD

The right to appear and practice before the Board is limited as follows:

01.Taxpayers. A taxpayer has the right to appear or to be represented by another person of his choosing in any hearing or rehearing held on the taxpayer's appeal.

02.Authorized Attorneys. Attorneys duly authorized and qualified to practice in the courts of the state of Idaho;

03.Public Officers. Public officers or designated representatives when representing the governmental agency;

Idaho Admin. Code r. 36.01.01.030

Effective July 1, 2024