TITLE 52 INDIANA BOARD OF TAX REVIEW

Under IC 4-22-2-23, the Indiana Board of Tax Review intends to adopt a rule concerning the following:

OVERVIEW: Amends 52 IAC 1 concerning tax representatives. Amends 52 IAC 2 regarding the procedural rules for practice before the board. Adds 52 IAC 2-11-1.5 to promulgate rules for the board's voluntary resolution program authorized by IC 6-1.5-3-4, effective July 1, 2010. Amends 52 IAC 3 regarding the board's small claims procedures. Repeals 52 IAC 2-12-1. Questions or comments may be submitted to the Small Business Regulatory Coordinator for this rule. Statutory authority: IC 6-1.5-6.

For purposes of IC 4-22-2-28.1, the Small Business Regulatory Coordinator for this rule is:

Carol S. Comer, Senior Administrative Law Judge

Indiana Board of Tax Review

Indiana Government Center North

100 North Senate Avenue, Room N1026

Indianapolis, IN 46204

(317) 232-3776

ccomer@ibtr.in.gov

For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 5-28-17-5 is:

Eric P. Shields

Indiana Economic Development Corporation

One North Capitol, Suite 700

Indianapolis, IN 46204

(317) 234-3997

smallbizombudsman@iedc.in.gov

Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 5-28-17-5, specifically IC 5-28-17-5(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator.

DIN: 20111026-IR-052110669NIA

Composed: Apr 25,2024 6:16:53AM EDT

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