Office of the Commission

From an appeals perspective, most disputes involve property tax assessments or disagreements arising from audits. However, the various divisions of the Commission make a variety of decisions that impact taxpayers, licensees and citizens. Those decisions are appealable through the Commission’s administrative appeal processes. In all cases, the appeal is scheduled for an Initial Hearing unless waived by the taxpayer.

Additionally, in cases involving the suspension of revocation of a license, the licensee may request an expedited Initial Hearing (or waive the Initial Hearing and request that the matter be scheduled directly for a Formal Hearing). After the Commission issues its Initial Hearing decision, either party may request a Formal Hearing The Tax Commission’s decision from the Formal Hearing may be appealed by the taxpayer to the District Court or Supreme Court on a request for judicial review.

Expedited Hearings

If the appeal involves a denial of a motor vehicle salesperson or business license, or is a revocation of a sales or withholding tax license, a request for an expedited hearing shall be considered. If the request for an expedited hearing is granted, an Initial Hearing will be scheduled at least 10 days out or at the next available date.