Current through Register Vol. 48, No. 51, June 17, 2024
Part 8610.0010 - REPRESENTATION The following persons may practice before the tax court in a regular division matter:
A. a lawyer licensed to practice law in Minnesota;B. a lawyer licensed to practice law in a jurisdiction other than Minnesota who complies with part 8610.0020;C. an individual, when representing the individual or a partnership in which the individual is a general partner; andD. the sole shareholder of a corporation or sole member of a limited liability company, when representing the corporation or limited liability company. Except as provided in this item, a lawyer must represent a corporation or limited liability company.Statutory Authority: MS s 271.06