1. (1) "Act" or "Agent registration act" means the law codified as T.C.A. §67515 14.
2. (2) "Board" means the Tennessee State Board of Equalization.
3. (3) "Panel" means the taxpayer agent regulatory panel created by the Act.
4. (4) "Rules" mean the rules promulgated in this chapter.

Authority: T.C.A. §§67-1-305 and 67-5-1514. Administrative History: Original rule May 11, 1998; effective July 25, 1998.