Section 81-01.1-02-07 - Persons authorized to represent taxpayer1.Taxpayer in own interest. An individual taxpayer may appear before the hearing officer in the taxpayer's own interest. A corporate taxpayer may be represented by a corporate officer or any other duly authorized corporate employee. A partnership may be represented by any general partner. 2.Attorneys. An attorney admitted and licensed to practice law in North Dakota may represent a taxpayer before the hearing officer. An attorney, admitted and licensed to practice law in a foreign state or country, but not licensed to practice law in North Dakota, may represent a taxpayer before the hearing officer if that attorney first designates as an associate a resident attorney admitted and licensed to practice law in this state. The name and address of the associate must appear on all documents filed with the office of state tax commissioner. The associate shall appear personally and, unless excused by the hearing officer, shall remain in attendance with the nonresident attorney in all appearances before the hearing officer. 3.Rules of conduct. All persons appearing before the hearing officer shall conform to the standard of ethical conduct required of practitioners before the courts of the state of North Dakota. N.D. Admin Code 81-01.1-02-07
Effective May 1, 1991; amended effective November 1, 1992.General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02