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. After the Commission issues its Initial Hearing decision, either party may request a Formal Hearing or the decision 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 license, is a revocation of a sales tax license, or is a method to expedite of the exhaustion of administrative remedies required by individuals desiring to be included as a member of a class action (Administrative Rule R861-1A-38), 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.
Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.