Idaho Admin. Code r. 36.01.01.030 - REPRESENTATION AND PRACTICE BEFORE THE BOARD

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)

Notes

Idaho Admin. Code r. 36.01.01.030