Relates to expanding the list of individuals who may appear on behalf of taxpayers before the division of tax appeals

This bill expands the list of people allowed to represent taxpayers during tax appeals proceedings. It permits individuals such as spouses, other family members, attorneys, certified public accountants, enrolled agents, licensed public accountants, and registered tax return preparers to appear on behalf of a taxpayer. The legislation also allows the tax appeals tribunal to let out-of-state professionals represent clients for specific cases and gives the tribunal the power to create rules enabling corporations to be represented by their own officers or employees. These changes take effect immediately upon signing.