Section 13-515 - Representation of parties.
§ 13-515. Representation of parties.
(a) Individual on own behalf.- An individual may appear before the Tax Court without a lawyer.
(b) Partnerships and corporations.- The following individuals may represent the persons indicated without a lawyer before the Tax Court:
(1) a partner for the partnership; and
(2) a corporate officer for the corporation.
(c) Lawyers.- Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.
[An. Code 1957, art. 81, § 229; 1988, ch. 2, § 1.]