Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Administrative Rules
This is an historical version of this rule part. Also view the current version.
8610.0010 REPRESENTATION.
The following persons may practice before the tax court in a regular division matter:
§
B.
a lawyer licensed to practice law in a jurisdiction other than Minnesota who complies with part 8610.0020;
§
C.
an individual, when representing the individual or a partnership in which the individual is a general partner; and
§
D.
the sole shareholder of a corporation or sole member of a limited liability company, when representing the corporation or limited liability company. Except as provided in this item, a lawyer must represent a corporation or limited liability company.
Statutory Authority:
MS s 271.06
History:
21 SR 805
Published Electronically:
May 13, 1997
Official Publication of the State of Minnesota
Revisor of Statutes