(1) As used in this subchapter:(1) “Small claim” means a claim in which the disputed tax at issue, excluding any penalties and interest, is less than ten thousand dollars ($10,000); and(2) “Taxpayer” means an individual or entity that:(A) Is challenging the state's taxing jurisdiction over the taxpayer; or(B) Has standing to challenge a decision by the Department of Finance and Administration:(i) Imposing liability for a tax, penalty, or interest;(ii) Denying a credit or deduction;(iii) Denying a refund, credit, or incentive claim or application;(iv) Canceling, refusing, or revoking a license or permit under § 26-18-601, § 26-52-803, § 26-55-219, § 26-55-224, § 26-55-231, § 26-56-204, § 26-56-311, § 26-57-413, § 26-57-419, or § 26-62-204;(v) Closing a noncompliant taxpayer's business;(vi) Relating to a jeopardy assessment;(vii) Seizing a vending device or a coin-operated amusement device; or(viii) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.
(1) “Small claim” means a claim in which the disputed tax at issue, excluding any penalties and interest, is less than ten thousand dollars ($10,000); and
(2) “Taxpayer” means an individual or entity that:(A) Is challenging the state's taxing jurisdiction over the taxpayer; or(B) Has standing to challenge a decision by the Department of Finance and Administration:(i) Imposing liability for a tax, penalty, or interest;(ii) Denying a credit or deduction;(iii) Denying a refund, credit, or incentive claim or application;(iv) Canceling, refusing, or revoking a license or permit under § 26-18-601, § 26-52-803, § 26-55-219, § 26-55-224, § 26-55-231, § 26-56-204, § 26-56-311, § 26-57-413, § 26-57-419, or § 26-62-204;(v) Closing a noncompliant taxpayer's business;(vi) Relating to a jeopardy assessment;(vii) Seizing a vending device or a coin-operated amusement device; or(viii) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.
(A) Is challenging the state's taxing jurisdiction over the taxpayer; or
(B) Has standing to challenge a decision by the Department of Finance and Administration:(i) Imposing liability for a tax, penalty, or interest;(ii) Denying a credit or deduction;(iii) Denying a refund, credit, or incentive claim or application;(iv) Canceling, refusing, or revoking a license or permit under § 26-18-601, § 26-52-803, § 26-55-219, § 26-55-224, § 26-55-231, § 26-56-204, § 26-56-311, § 26-57-413, § 26-57-419, or § 26-62-204;(v) Closing a noncompliant taxpayer's business;(vi) Relating to a jeopardy assessment;(vii) Seizing a vending device or a coin-operated amusement device; or(viii) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.
(i) Imposing liability for a tax, penalty, or interest;
(ii) Denying a credit or deduction;
(iii) Denying a refund, credit, or incentive claim or application;
(iv) Canceling, refusing, or revoking a license or permit under § 26-18-601, § 26-52-803, § 26-55-219, § 26-55-224, § 26-55-231, § 26-56-204, § 26-56-311, § 26-57-413, § 26-57-419, or § 26-62-204;
(v) Closing a noncompliant taxpayer's business;
(vi) Relating to a jeopardy assessment;
(vii) Seizing a vending device or a coin-operated amusement device; or
(viii) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.