(a) (1) A taxpayer may commence an action under this subchapter by filing a petition with the Tax Appeals Commission protesting an action or decision by the Secretary of the Department of Finance and Administration, including without limitation the issuance of a proposed assessment under § 26-18-403 or a refund claim denial under §§ 26-18-507 and 26-36-315.(2) The commission shall not impose a filing fee for petitions filed with the commission.
(1) A taxpayer may commence an action under this subchapter by filing a petition with the Tax Appeals Commission protesting an action or decision by the Secretary of the Department of Finance and Administration, including without limitation the issuance of a proposed assessment under § 26-18-403 or a refund claim denial under §§ 26-18-507 and 26-36-315.
(2) The commission shall not impose a filing fee for petitions filed with the commission.
(b) (1) A petition under subsection (a) of this section shall:(A) Be filed with the commission no later than ninety (90) days from the date the Department of Finance and Administration issues a proposed assessment or refund claim denial or takes other action or proposed action that the taxpayer is protesting; and(B) Contain:(i) Facts sufficiently clear to identify the taxpayer and the taxpayer's reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the secretary; and(ii) The specific items at issue.(2) The commission shall notify and serve a copy of the petition on the department within fifteen (15) days of receipt of the petition by the commission.
(1) A petition under subsection (a) of this section shall:(A) Be filed with the commission no later than ninety (90) days from the date the Department of Finance and Administration issues a proposed assessment or refund claim denial or takes other action or proposed action that the taxpayer is protesting; and(B) Contain:(i) Facts sufficiently clear to identify the taxpayer and the taxpayer's reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the secretary; and(ii) The specific items at issue.
(A) Be filed with the commission no later than ninety (90) days from the date the Department of Finance and Administration issues a proposed assessment or refund claim denial or takes other action or proposed action that the taxpayer is protesting; and
(B) Contain:(i) Facts sufficiently clear to identify the taxpayer and the taxpayer's reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the secretary; and(ii) The specific items at issue.
(i) Facts sufficiently clear to identify the taxpayer and the taxpayer's reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the secretary; and
(ii) The specific items at issue.
(2) The commission shall notify and serve a copy of the petition on the department within fifteen (15) days of receipt of the petition by the commission.
(c) The department shall file an answer to a petition filed under this section within sixty (60) days of receipt of the notice from the commission under subdivision (b)(2) of this section.
(d) A taxpayer may:(1) File a reply to an answer filed under subsection (c) of this section within thirty (30) days of the date the answer was served on the taxpayer or the authorized representative of the taxpayer; or(2) Move for default judgment if no answer was filed, unless the petition was for a small claim.
(1) File a reply to an answer filed under subsection (c) of this section within thirty (30) days of the date the answer was served on the taxpayer or the authorized representative of the taxpayer; or
(2) Move for default judgment if no answer was filed, unless the petition was for a small claim.
(e) (1) (A) Within thirty (30) days after a reply has been filed or the deadline to file a reply has passed, the commission shall schedule a hearing to be held within ninety (90) days of the date the reply was filed or the deadline to file a reply passed.(B) For a small claim, if either party requests a hearing and the commission elects to hold a hearing, within thirty (30) days of service of the petition on the department, the commission shall schedule a hearing, which shall occur within sixty (60) days of service of the petition on the department.(2) (A) Before scheduling a hearing under this section, the Chief Commissioner of the Tax Appeals Commission shall assign the proceeding to one (1) commissioner or to all available commissioners sitting en banc.(B) There is a presumption that proceedings:(i) For which the net amount of the tax deficiencies and claimed refunds in controversy does not exceed twenty-five thousand dollars ($25,000), exclusive of interest and penalties, should be assigned to one (1) commissioner;(ii) Identified in subsection (g) of this section should be assigned to one (1) commissioner; and(iii) For which the net amount of the tax deficiencies and claimed refunds in controversy exceeds two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc.(3) Before a hearing is held, the chief commissioner may reassign the proceeding to one (1) commissioner or to all commissioners sitting en banc.(4) For a petition to be decided on written submissions, including a petition for a small claim, the commission shall provide for the orderly close of the record without a hearing.
(1) (A) Within thirty (30) days after a reply has been filed or the deadline to file a reply has passed, the commission shall schedule a hearing to be held within ninety (90) days of the date the reply was filed or the deadline to file a reply passed.(B) For a small claim, if either party requests a hearing and the commission elects to hold a hearing, within thirty (30) days of service of the petition on the department, the commission shall schedule a hearing, which shall occur within sixty (60) days of service of the petition on the department.
(A) Within thirty (30) days after a reply has been filed or the deadline to file a reply has passed, the commission shall schedule a hearing to be held within ninety (90) days of the date the reply was filed or the deadline to file a reply passed.
(B) For a small claim, if either party requests a hearing and the commission elects to hold a hearing, within thirty (30) days of service of the petition on the department, the commission shall schedule a hearing, which shall occur within sixty (60) days of service of the petition on the department.
(2) (A) Before scheduling a hearing under this section, the Chief Commissioner of the Tax Appeals Commission shall assign the proceeding to one (1) commissioner or to all available commissioners sitting en banc.(B) There is a presumption that proceedings:(i) For which the net amount of the tax deficiencies and claimed refunds in controversy does not exceed twenty-five thousand dollars ($25,000), exclusive of interest and penalties, should be assigned to one (1) commissioner;(ii) Identified in subsection (g) of this section should be assigned to one (1) commissioner; and(iii) For which the net amount of the tax deficiencies and claimed refunds in controversy exceeds two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc.
(A) Before scheduling a hearing under this section, the Chief Commissioner of the Tax Appeals Commission shall assign the proceeding to one (1) commissioner or to all available commissioners sitting en banc.
(B) There is a presumption that proceedings:(i) For which the net amount of the tax deficiencies and claimed refunds in controversy does not exceed twenty-five thousand dollars ($25,000), exclusive of interest and penalties, should be assigned to one (1) commissioner;(ii) Identified in subsection (g) of this section should be assigned to one (1) commissioner; and(iii) For which the net amount of the tax deficiencies and claimed refunds in controversy exceeds two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc.
(i) For which the net amount of the tax deficiencies and claimed refunds in controversy does not exceed twenty-five thousand dollars ($25,000), exclusive of interest and penalties, should be assigned to one (1) commissioner;
(ii) Identified in subsection (g) of this section should be assigned to one (1) commissioner; and
(iii) For which the net amount of the tax deficiencies and claimed refunds in controversy exceeds two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc.
(3) Before a hearing is held, the chief commissioner may reassign the proceeding to one (1) commissioner or to all commissioners sitting en banc.
(4) For a petition to be decided on written submissions, including a petition for a small claim, the commission shall provide for the orderly close of the record without a hearing.
(f) (1) Either party may amend a pleading one (1) time without leave at any time before the period for responding to the pleading expires.(2) After the period for responding to a pleading expires, a pleading may be amended only with the written consent of the adverse party or with the permission of the commission.(3) The commission shall allow a party to file an answer or reply, or both, to an amended pleading, and the commission shall specify a deadline for filing the answer or reply, or both.(4) A taxpayer shall not amend the taxpayer's petition after the expiration of the time for filing a petition if the amended petition would have the effect of conferring jurisdiction over a matter that would otherwise not come within the jurisdiction of the commission.(5) The commission shall provide notice of an amended pleading to the adverse party.
(1) Either party may amend a pleading one (1) time without leave at any time before the period for responding to the pleading expires.
(2) After the period for responding to a pleading expires, a pleading may be amended only with the written consent of the adverse party or with the permission of the commission.
(3) The commission shall allow a party to file an answer or reply, or both, to an amended pleading, and the commission shall specify a deadline for filing the answer or reply, or both.
(4) A taxpayer shall not amend the taxpayer's petition after the expiration of the time for filing a petition if the amended petition would have the effect of conferring jurisdiction over a matter that would otherwise not come within the jurisdiction of the commission.
(5) The commission shall provide notice of an amended pleading to the adverse party.
(g) Except as provided in subdivision (e)(2)(B)(ii) of this section, this section does not apply to the following administrative hearings before the commission for which an expedited process is available:(1) A jeopardy assessment by the secretary under § 26-18-402;(2) A cancellation or refusal to issue, extend, or reinstate a license, permit, or registration under § 26-18-601;(3) A decision by the secretary to close a noncompliant taxpayer's business under §§ 26-18-1001 and 26-18-1002;(4) A joint refund offset under § 26-18-507 or § 26-36-315;(5) A demand for an additional bond under § 26-55-224, § 26-56-204, or § 26-62-204;(6) The revocation or cancellation of a license under § 26-55-231, § 26-56-311, § 26-57-413, or § 26-57-419;(7) The confiscation of equipment under § 26-55-247; or(8) The seizure or forfeiture of a vending device under § 26-57-1212.
(1) A jeopardy assessment by the secretary under § 26-18-402;
(2) A cancellation or refusal to issue, extend, or reinstate a license, permit, or registration under § 26-18-601;
(3) A decision by the secretary to close a noncompliant taxpayer's business under §§ 26-18-1001 and 26-18-1002;
(4) A joint refund offset under § 26-18-507 or § 26-36-315;
(5) A demand for an additional bond under § 26-55-224, § 26-56-204, or § 26-62-204;
(6) The revocation or cancellation of a license under § 26-55-231, § 26-56-311, § 26-57-413, or § 26-57-419;
(7) The confiscation of equipment under § 26-55-247; or
(8) The seizure or forfeiture of a vending device under § 26-57-1212.
(h) A petition for a small claim is subject to a streamlined proceeding process as prescribed by the commission unless, upon the election of the commission or a motion of a party, the commission designates otherwise.
(i) The commission may stay proceedings under this subchapter, including proceedings on a petition for a small claim, and direct the parties to confer regarding a voluntary resolution to the dispute on which a petition is based.