Department of Revenue

Notes 35 Miss. Code. R. 1-01-500 Adopted 12/23/2024

This section describes the administrative appeal process to be followed when a person is aggrieved by certain actions of the Department and includes a description of the types of actions that may be appealed, how to file appeals, the scheduling and conduct of administrative heari…

With the exception of an appeal of a tag penalty, this section does not describe the administrative appeal process relating to actions of the Department regarding ad valorem taxes and homestead exemptions. An administrative appeal from these actions shall be as prescribed by stat…

A person may represent himself or may choose to have a representative at any point throughout the appeal process. Hearings before the Review Board or a hearing officer are considered confidential and are not open to the public; however, the appellant may permit another person or …

Filing an appeal does not stop interest charges from accruing on any unpaid tax liability. In some situations, penalties may also continue to accrue. Notes 35 Miss. Code. R. 1-01-504 Adopted 12/23/2024

The taxpayer or person appealing must request a hearing in writing. A Review Board Appeal Petition form, which can be found on the Department's website or on the Taxpayer Access Point (TAP), may be used to make the hearing request. The written request must include the following i…

The Petition must be signed and dated by the taxpayer or person appealing. The appeal must be postmarked within the period prescribed for the appeal. If the appeal is not postmarked by the deadline for the appeal, it cannot be considered due to untimeliness. Notes 35 Miss. Code. …

It is the responsibility of the person appealing to provide and maintain an official mailing address on file with the Review Board. Any change of address during the appeal process must be made known in writing and addressed to the Review Board. This notice of address change is fo…

Notes 35 Miss. Code. R. 1-01-508 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-01-600 Adopted 12/23/2024

A person may seek an informal review of any assessment or other action believed to be incorrectly issued or any refund believed to be improperly denied. Notes 35 Miss. Code. R. 1-01-601 Adopted 12/23/2024

When an auditor or examiner determines additional tax is due, the person assessed with the tax should first attempt to resolve any questions with the auditor or examiner. If unable to reach an agreement with the auditor regarding the audit results, a conference with the auditor's…

An informal review may be granted for any situation but is not required before seeking an administrative appeal. The person may continue to attempt to resolve an issue informally with Department staff once the formal appeal process has begun but the informal review does not toll …

Notes 35 Miss. Code. R. 1-01-604 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-01-700 Adopted 12/23/2024

A person or his authorized representative will be notified of the hearing by mail at his last known address. The last known address will be the mailing address provided in the written request for appeal or any subsequent address change notification to the Review Board. Notes 35 M…

The hearing notice will contain the time, place, and date of the hearing. Notice to the person's or taxpayer's authorized representative constitutes notice to the person or taxpayer. Notes 35 Miss. Code. R. 1-01-702 Adopted 12/23/2024

A request for a continuance of the hearing will be routinely granted if the request is received within ten (10) business days after the notice of the hearing is mailed. If the request for continuance is received beyond ten (10) business days from the date the notice of hearing is…

All hearings are closed to the public due to the confidential nature of the subject matter. However, through written authorization, the person appealing may waive the right to a closed hearing. Notes 35 Miss. Code. R. 1-01-704 Adopted 12/23/2024

Items subject to administrative appeal are: 1. Assessment of tax. 2. Denial of refund claim. 3. Denial of waiver of tag penalty. 4. Denial of a claim to tax credits or incentives. 5. Suspension, surrender, seizure, or revocation of permit, tag, or title. 6. Denial of an applicati…

Items not subject to administrative appeal include but are not limited to: 1. Bond amounts. 2. Declaratory Opinions. 3. Letter rulings. 4. Oral or written advice. 5. Collection actions including but not limited to, liens and garnishments. 6. Diversions or distributions of tax rev…

A taxpayer aggrieved by an assessment of tax, penalty, or interest; a denial of a refund; a denial of a claim to tax credits or incentives; or a denial of a waiver of tag penalty; may apply for a hearing before the Review Board. The taxpayer must submit a request in writing to th…

If the Review Board determines that the assessed tax, penalty, or interest is due, the taxpayer must pay the assessment or appeal to the Board of Tax Appeals within sixty (60) days from the mailing date of the order of the Review Board. A taxpayer wishing to appeal an order of th…

The Department may determine that action against a permit, IFTA license, IRP registration, tag, or title is necessary. In that case, the document holder or the applicant requesting the issuance of such will be notified by mail of the Department's intention to revoke, suspend, or …

If the permittee, IFTA licensee, IRP registrant, tag holder, or title interest holder is aggrieved by the determination of the Review Board or hearing officer, the aggrieved party may appeal in writing to the Executive Director of the Board of Tax Appeals within thirty (30) days …

When an appeal, objection, or other document is required by statute, regulation or the Department to be filed with the Review Board within any number of days; the day of the act, event, or default from which the designated period begins to run shall not be included. The last day …

Notes 35 Miss. Code. R. 1-01-712 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-01-800 Adopted 12/23/2024

With the exception of matters regarding Alcoholic Beverage Control, medical cannabis dispensaries, native wine and spirits, and Department actions related to Ad Valorem Tax; a taxpayer or person in disagreement with an assessment, refund, or other appealable action of the Departm…

Upon timely receipt of a written request from the person appealing or his authorized representative, the Review Board shall promptly schedule a hearing for consideration of the appeal. At the hearing, the Review Board shall decide the issues presented according to the applicable …

A decision in favor of the person appealing may be made without a hearing when the facts are not in dispute, the issues are clearly identified, or the law has been applied in the same manner in similar situations in previous decisions. Notes 35 Miss. Code. R. 1-01-803 Adopted 12/…

There will be no official transcript or recording made of a Review Board hearing. The official record of the hearing will be the minutes and orders of the Review Board, which are confidential for all tax matters. Review Board hearings shall be informal, and the rules of evidence …

In any appeal covered by this Chapter, the burden of proof shall be on the appellant to prove that the action of the Department is incorrect. The person requesting the hearing or the person's authorized representative will be asked to discuss the facts supporting the person's cla…

The Review Board may request the person appealing the matter or Department staff to provide additional information and/or documents during its review. Time limits for submission of the additional information or documents will be established by the Chairman of the Review Board. If…

An order will be issued after the Review Board has fully considered the information provided at the hearing, any post-hearing information submitted to the Review Board, and the laws specific to the case. The Chairman of the Review Board will prepare the order and mail it to the p…

The Review Board may elect to uphold the assessment, amend the assessment, issue a revised assessment, issue a refund or credit, remand the issue to the originating division for further review, or to take any other action it deems appropriate. If the person remains aggrieved by t…

Any person may request that a member of the voting panel of the Review Board be replaced or that a member not participate in a hearing if it appears that member's impartiality might be questioned by a reasonable person knowing all the circumstances, or for other reasonable ground…

Any person aggrieved by a final order of the Review Board may seek an administrative review of that decision by the Board of Tax Appeals by filing a written appeal with the Executive Director of the Board of Tax Appeals as provided by law. The person filing the appeal with the ex…

Notes 35 Miss. Code. R. 1-01-811 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-01-900 Adopted 12/23/2024

An appeal before a hearing officer or the Review Board may be withdrawn at any time by the taxpayer or person filing the appeal. The withdrawal may be made voluntarily by the person or may occur involuntarily under the conditions listed below. Notes 35 Miss. Code. R. 1-01-901 Ado…

An involuntary withdrawal of an appeal may occur as a result of the person's failure to appear at a scheduled hearing, failure to timely provide a written appeal instead of attendance at a hearing, or by any other act or failure that the body hearing the appeal determines is a fa…

A voluntary withdrawal of an appeal must be delivered in writing by the person or authorized representative to the Chairman of the Review Board prior to the scheduled time of the hearing on the appeal. Following the withdrawal of an appeal, the action shall become final and not s…

Notes 35 Miss. Code. R. 1-01-904 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-02-100 Amended 7/1/2018 Amended 12/23/2024

"Commissioner" means the Commissioner of the Mississippi Department of Revenue. Notes 35 Miss. Code. R. 1-02-101 Amended 7/1/2018 Amended 12/23/2024

"Department" means the Mississippi Department of Revenue Notes 35 Miss. Code. R. 1-02-102 Amended 7/1/2018 Amended 12/23/2024