(a) The Tax Appeals Commission: (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and (2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business. (b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. (a) The Tax Appeals Commission: (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and (2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business. (b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. (a) The Tax Appeals Commission: (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and (2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business. (b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. (a) The Tax Appeals Commission: (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and (2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business. (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and (2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business. (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business. (b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency.
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