Ind. Admin. Code tit. 52, r. 4-8-5
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 5. (a) The parties shall make reasonable efforts to arrange depositions, including identifying organization representatives.
(b) A party shall not seek a subpoena from the board to compel the attendance of a party or party witness at a deposition unless the witness has refused to reasonably cooperate in arranging the deposition.
(Indiana Board of Tax Review; 52 IAC 4-8-5; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)