REVENUE AND TAXATION
BOARD OF TAX APPEALS
63-3810A. Representation at hearing. 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. The presiding officer must afford the taxpayer or his representative, or both, adequate notice and opportunity to participate in any hearing or rehearing of the taxpayer’s case.
[63-3810A, added 2021, ch. 212, sec. 1, p. 581.]