Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 9. (a) Electronic filing is the successful submission of material to the board utilizing POPLAR.

(b) Documents submitted to the board via POPLAR that are incompatible with POPLAR's security or format requirements, or rejected for any other reason by the system, will not be considered electronically filed with the board.

(c) The successful submission of a document via POPLAR by the board or any other party shall be effective service of that document on any party or authorized representative who has elected into POPLAR for that appeal. An electronic filing under this section satisfies any service or notice requirement under this article.

(d) Where neither the party nor its authorized representative has elected into POPLAR, the board and any other party to the appeal shall conventionally serve, pursuant to this article, any filing, notice, or order on the party who has declined to elect to use POPLAR.

(Indiana Board of Tax Review; 52 IAC 4-4-9; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)