Idaho Administrative Code
Title IDAPA 36 - Tax Appeals, Idaho Board of
Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES
Section 36.01.01.030 - REPRESENTATION AND PRACTICE BEFORE THE BOARD
Universal Citation: ID Admin Code 36.01.01.030
Current through August 31, 2023
To the extent authorized by law the right to appear and practice before the Board is limited as follows: (4-6-23)
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. (4-6-23)
02. Authorized Attorneys. Attorneys duly authorized and qualified to practice in the courts of the state of Idaho; (4-6-23)
03. Public Officers. Public officers or designated representatives when representing the governmental agency; (4-6-23)
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