Tax Representative definition

Tax Representative has the meaning set forth in Section 9.3(a).

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Tax Representative has the meaning assigned thereto in Section 5.7.

Tax Representative. , in relation to a taxpayer, means a person who is the tax representative of the taxpayer under section 15;

Examples of Tax Representative in a sentence

• All reasonable out-of-pocket expenses incurred by the Tax Representative in such capacity will be considered expenses of the associated Series and shall be considered an Extraordinary Expense for which the Tax Representative will be entitled to full reimbursement.

• The Members specifically acknowledge, without limiting the general applicability of this Section 9.3, that the Tax Representative will not be liable, responsible or accountable in damages or otherwise to the Company, Series or any Member with respect to any action taken by it in its capacity as a Tax Representative, except if determined to have engaged in fraud or willful misconduct in a non-appealable judgment by a court of competent jurisdiction.

• At any time during an audit by the Service of the Company, the Managing Member shall have the authority to remove, with or without cause, the Tax Representative and appoint a replacement Tax Representative.

More Definitions of Tax Representative

Tax Representative means, as applicable, and including the Designated Individual as the context requires, (a) the Member or other Person (including the Company) designated as the “partnership representative” of the Company under Code Section 6223, and/or (b) the Member or other Person serving in a similar capacity under any similar provisions of state, local or non-U.S. Laws, in each case, acting solely at the direction of the Company to the maximum extent permitted under Law.

Tax Representative means, as applied to the Partnership for any period, the tax matters partners, partnership representative, designated individual or other person that is authorized under Applicable Law to act on behalf of the Partnership with respect to a Tax audit or proceeding.

Tax Representative means a tax representative under this section.

Tax Representative means a person authorized in accordance with law to conduct part or all activities of the taxpayer pertaining to the fulfilment of tax liabilities;

Tax Representative means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include:

Tax Representative means, as applicable, and including the Designated Individual as the context requires, (a) for U.S. federal income tax purposes, with respect to each taxable year beginning after December 31, 2017, the Member or other Person (including the Company) designated as the “partnership representative” of the Company under Code section 6223 for such taxable year, (b) for U.S. federal income tax purposes, with respect to each taxable year beginning on or before December 31, 2017 the Member designated as the “tax matters partner” for the Company under Code section 6231(a)(7) (as in effect before 2018 and before amendment by Title XI of the Bipartisan Budget Act of 2015, H.R. 1314, Public Law No. 114-74), and/or (c) for state, local, or non-U.S. tax purposes, with respect to each applicable taxable period, the Member or other Person serving in a similar capacity under any similar provisions of state, local or non-U.S. Laws, in each case, acting solely at the direction of the Company to the maximum extent permitted under Law.

Tax Representative means the “partnership representative,” as such term is defined in section 6223 of the Code (as amended by the Partnership Audit Procedures).