67-4a-1101. Informal conference.
(1) Not later than 30 days after receipt of a notice under Section, the putative holder may request an informal conference with the administrator to review the determination. 67-4a-1011 Except as otherwise provided in this section, the administrator may designate an employee to act on behalf of the administrator.
(2) If a putative holder makes a timely request under Subsectionfor an informal conference: (1) not later than 20 days after the date of the request, the administrator shall set the time and place of the conference; the administrator shall give the putative holder notice in a record of the time and place of the conference; the conference may be held in person, by telephone, or by electronic means, as determined by the administrator; the request tolls the 90-day period under Sectionsanduntil notice of a decision under Subsectionhas been given to the putative holder or the putative holder withdraws the request for the conference; 67-4a-1103 67-4a-1104 (2)(g) the conference may be postponed, adjourned, and reconvened as the administrator determines appropriate; the administrator or the administrator's designee with the approval of the administrator may modify a determination made under Sectionor withdraw it; and 67-4a-1011 the administrator shall issue a decision in a record and provide a copy of the record to the putative holder and examiner not later than 20 days after the conference ends.
(3) A conference under Subsectionis not an administrative remedy and is not a contested case subject to the state administrative procedure act. (2) An oath is not required and rules of evidence do not apply in the conference.
(4) At a conference under Subsection, the putative holder shall be given an opportunity to confer informally with the administrator and the person that examined the records of the putative holder to: (2) discuss the determination made under Section; and 67-4a-1011 present any issue concerning the validity of the determination.
(5) If the administrator fails to act within the period prescribed in Subsectionor, the failure does not affect a right of the administrator, except that interest does not accrue on the amount for which the putative holder was determined to be liable under Sectionduring the period in which the administrator failed to act until the earlier of: (2)(a) (g) 67-4a-1011 the date under Sectionthe putative holder initiates administrative review or files an action under Section; or 67-4a-1103 67-4a-1104 90 days after the putative holder received notice of the administrator's determination under Sectionif no review was initiated under Sectionand no action was filed under Section. 67-4a-1011 67-4a-1103 67-4a-1104
(6) The administrator may hold an informal conference with a putative holder about a determination under Sectionwithout a request at any time before the putative holder initiates administrative review under Sectionor files an action under Section. 67-4a-1011 67-4a-1103 67-4a-1104
(7) Interest and penalties under Sectioncontinue to accrue on property not reported, paid, or delivered as required by this chapter after the initiation, and during the pendency, of an informal conference under this section. 67-4a-1204