Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 6. (a) All documents that are filed with or submitted to the administrative law judge or board regarding a matter governed by this article must also be served upon all parties or, if the party has a properly authorized representative, upon the authorized representative.

(b) Service of documents other than appeal petitions may be made by electronic mail unless, in writing, a party specifically requests otherwise.

(c) A filing through POPLAR is effective service on all parties who have appeared via POPLAR. Any party who has not appeared via POPLAR must be served by U.S. mail, electronic mail, or personal service.

(d) The board will reject any document that does not contain a certificate of service on all parties consistent with these rules.

(Indiana Board of Tax Review; 52 IAC 4-4-6; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)