Indiana § 6-8.1-3-8 Representation of taxpayers before department; qualifications;
requirements

Indiana Statutes

§ 6-8.1-3-8 — Representation of taxpayers before department; qualifications; requirements

Indiana § 6-8.1-3-8

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 3Duties, Powers, and Responsibilities

This text of Indiana § 6-8.1-3-8 (Representation of taxpayers before department; qualifications; requirements) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-8.1-3-8 (2026).

Text

(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

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(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.