Representations of Taxpayers

Adopted Rules: Closed to Comments

Effective Date: 
Saturday, June 15, 2019
Agency:
Download Copy of Adopted Rule (.pdf): 

STATEMENT OF BASIS AND PURPOSE
The purpose of this rule amendment is to specifically state that Chapter 27 applies to representation of taxpayers before the Commissioner of Finance for designated business and excise taxes and does not apply to other matters administered by the Department of Finance. The rule also designates the power of attorney form to be utilized to represent principals with respect to such other matters administered by the Commissioner of Finance.