Indiana Code — Title 6 (Taxation)
IC 6-8.1-3-8
Representation of taxpayers before department; qualifications;
requirements
Sec. 8. (a) 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 the person to represent the taxpayer.
(b) Notwithstanding any other law, the department may require a power of attorney relating to a listed tax to be completed on a form prescribed by the department.
(c) The department may accept a power of attorney that names an entity as a representative of a taxpayer, subject to rules adopted under IC 4-22-2. Notwithstanding this article or IC 30-5, the department may adopt rules under IC 4-22-2 allowing a change of individuals acting on behalf of the entity without requiring a new or amended power of attorney to be completed by the taxpayer.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.146-2020, SEC.37; P.L.93-2024,
SEC.57.
Amendment history
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.146-2020, SEC.37; P.L.93-2024, SEC.57.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-3-1 · Tax administration, collection, and enforcement; vehicle…
- 6-8.1-3-2 · Employees; hiring; compensation; conflict of interest
- 6-8.1-3-2.2 · Unauthorized investigations or surveillance
- 6-8.1-3-2.5 · Employee evaluations based on revenue collected or tax
- 6-8.1-3-2.6 · Certification of compliance with employee evaluation…
- 6-8.1-3-3 · Adoption of rules; copies of rules and statements
- 6-8.1-3-3.5 · Guidelines available for public inspection and copying;…
- 6-8.1-3-4 · Forms; electronic format
- 6-8.1-3-5 · Signature on documents
- 6-8.1-3-6 · Records; audit
- 6-8.1-3-7 · Reciprocal information agreements; cooperation of other
- 6-8.1-3-7.1 · Department agreement to provide information to county
- 6-8.1-3-8 · Representation of taxpayers before department;…
- 6-8.1-3-8.5 · Taxpayer hearings
- 6-8.1-3-9 · Office space
- 6-8.1-3-10 · Contracts for services
- 6-8.1-3-11 · Mailing of documents
- 6-8.1-3-11.2 · Notice statement; documents that establish a deadline
- 6-8.1-3-12 · Powers; department; county treasurer; audits; appraisals;
- 6-8.1-3-13 · Criminal prosecutions; civil actions
- 6-8.1-3-14 · Motor fuel taxes; apportionment on allocation basis;…
- 6-8.1-3-15 · Report; uncollectible delinquent tax liabilities
- 6-8.1-3-16 · Outstanding tax warrants; list; tax releases; motor…
- 6-8.1-3-17 · Settlement of tax liability disputes; waiver of interest…
- 6-8.1-3-18 · Repealed