Section 50 IAC 15-5-9 - Certification reinstatementAuthority: IC 6-1.1-31-1; IC 6-1.1-31.7-3
Affected: IC 6-1.1-31.7; IC 6-1.1-35.7
Sec. 9.
(a) The previous holder of a tax representative certification may request that the department reinstate a certification up to three (3) years after the certification lapsed upon meeting the following requirements: (1) Submission of the completed reinstatement application.(2) Submission of documentation verifying that the applicant has met the requirements under section 2 of this rule.(b) The previous holder of a tax representative certification may request that the department reinstate a certification that has lapsed or been expired for more than three (3) years upon meeting the following requirements:(1) Submission of the completed reinstatement application.(2) Submission of documentation verifying that the applicant has met the requirements under section 2 of this rule.(3) Submission of documentation verifying that the applicant has completed thirty (30) hours of continuing education and met the requirements under 50 IAC 15-3-10.(c) The department may, in its discretion, approve or disapprove applications for certification reinstatement.Department of Local Government Finance; 50 IAC 15-5-9; filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA