8 Colo. Code Regs. § 1301-1-6

Current through Register Vol. 47, No. 20, October 25, 2024

Rule 8 CCR 1301-1-6 - Representation Before the Board

At hearings before the Board and when filing motions or conducting discovery:

a. Individuals may appear on their own behalf, be represented by an agent, or be represented by an attorney;

b. Trusts may be represented by the trustee, the trustee's designee or an attorney, and

c. All other business entities must be represented by an attorney. However, if the entity is closely held (three or fewer members) and the tax amount at issue is less than $15,000, then a corporate officer may represent the entity. An attorney must represent the entity if it is not closely held or if the tax amount at issue is greater than $15,000.

8 CCR 1301-1-6

42 CR 14, July 25, 2019, effective 8/15/2019