Authority: IC 6-1.5-6-2

Affected: IC 4-2-6; IC 6-1.1-15; IC 6-1.5-4-1; IC 6-1.5-5-1

Sec. 3. (a) The following provisions are incorporated into the administrative law judge code of conduct:

1. (1) The Indiana ethics code set forth in IC 4-2-6 and 42 IAC 1-5.
2. (2) The Indiana Rules of Professional Conduct, available at https://www.in.gov/courts/rules/prof_conduct/, to an administrative law judge who is a lawyer.

(b) If appropriate, the board may apply provisions of the Indiana Rules of Professional Conduct to non-lawyer administrative law judges.

(Indiana Board of Tax Review; 52 IAC 4-11-3; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)