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State Tax Appeal Systems (Portfolio 1700)

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DESCRIPTION

The State Tax Appeal Systems Portfoliois based on a research report, Research Report No. 144, originally published in August 1994. The 1994 FTA report, also titled State Tax Appeal Systems, was aimed at providing state tax administrators with an initial guide to the practice and procedures of other states, the District of Columbia, and New York City.

 

 

 

Prior to this report, FTA had addressed the subject of state tax appeal systems in two previous reports published in 1958 and 1978. In order to continue its research efforts in the area of state tax appeals, FTA decided to revisit this subject in the 1990s.

 

 

 

It is important to note that although the FTA report was designed primarily to describe and compare each state's tax appeal system, this report did not attempt to address every state tax procedure. The procedures, deadlines, and statutes of limitations indicated in this Portfolio, which are based on the FTA report, do not apply in every circumstance. 

 


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AUTHORS

FEDERATION OF TAX ADMINISTRATORS

Federation of Tax Administrators
444 North Capitol Street, N.W., Suite 348
Washington, D.C. 20001

 

 

 

This Portfolio is based on a report produced by the Federation of Tax Administrators (FTA). The FTA report, Research Report No. 144, was originally published in August 1994 and is also titled State Tax Appeal Systems.

 

 

 

The FTA was organized in 1937 by representatives of the North American Gasoline Tax Conference (NAGTC), the National Association of Tax Administrators (NATA), and the National Tobacco Tax Association (NTTA), as a nonprofit corporation to improve the techniques of tax administrators and the work of their profession, and to advance the standards of tax administration. In 1984, the three associations consolidated into a single organization — the National Association of Tax Administrators (NATA). NAGTC became the NATA Motor Fuel Tax Section and NTTA became the NATA Tobacco Tax Section. In June 1988, NATA merged with FTA, assuming “Federation of Tax Administrators” as its name.

 

 

 

The tax departments of the fifty states, the District of Columbia, and New York City are the members of the Federation of Tax Administrators. There is also federal and municipal participation in FTA activities, the latter through associate memberships. The work of FTA is directed and governed by a fifteen member board of trustees composed of tax administrators representing all regions of the country.

 

 

 

The FTA organizes special committees or working groups to address state tax issues. In addition, the FTA publishes Tax Administrators News (a monthly newsletter), State Legal Issues Quarterly (a quarterly report), and periodic research publications and bulletins on tax structures, policies, legislation, and administrative matters.

 

 

 


TABLE OF CONTENTS

Detailed Analysis

1700.01. INTRODUCTION

1700.02. ALABAMA

Introductory Material

A. Preliminary Assessment

B. Assessment Becomes Final

1. Filing a Notice of Appeal

2. Filing a Lawsuit in Circuit Court

C. Paying the Tax and Filing a Refund Claim

D. Statutes of Limitations

1700.03. ALASKA

Introductory Material

A. Notice of Assessment

B. Informal Department Conference

C. Filing an Appeal With the Office of Tax Appeals

D. Paying the Tax and Filing a Refund Claim

E. Statutes of Limitations

1700.04. ARIZONA

Introductory Material

A. Notice of Proposed Assessment

B. Filing a Protest With the Department

C. Paying the Tax and Filing a Tax Refund Claim

D. Statutes of Limitations

1700.05. ARKANSAS

Introductory Material

A. Notice of Proposed Assessment

B. Filing a Written Protest

C. Notice Becomes Final

D. Refund Claim Procedures

E. Statutes of Limitations

1700.06. CALIFORNIA

Introductory Material

A. Income and Franchise Taxes

1. Deficiency Procedures

2. Refund Claim Procedures

3. Appeals to the Superior, Appellate, and Supreme Courts

4. Statutes of Limitations

B. Sales and Use Taxes

1. Notice of Determination

2. Request for Reconsideration

3. Appeal to the State Board of Equalization

4. Appealing a Refund Denial

5. Statutes of Limitations

1700.07. COLORADO

Introductory Material

A. Notice of Deficiency

B. Filing a Protest With the Department and Requesting a Hearing

C. Filing a Brief With the Department and Requesting a Redetermination

D. Notice of Assessment Becomes Final

E. Paying the Tax and Filing a Refund Claim

F. Statutes of Limitations

1700.08. CONNECTICUT

Introductory Material

A. Formal Billing Notice

B. Filing a Protest With the Department

C. Paying the Tax and Filing a Tax Refund Claim

D. Statutes of Limitations

1700.09. DELAWARE

Introductory Material

A. Notice of Proposed Assessment

B. Protest of Notice of Proposed Assessment

C. Assessment Becomes Final

D. Statutes of Limitations

1700.10. DISTRICT OF COLUMBIA

Introductory Material

A. Office of Administrative Hearings

B. Assessment Becomes Final

C. Tax Refund Claim

D. Statutes of Limitations

1700.11. FLORIDA

Introductory Material

A. Notice of Proposed Assessment

B. Filing an Informal Protest With the Department

C. Formal Protest to the Division of Administrative Hearings

D. Filing Suit in Circuit Court

E. Paying the Tax and Filing a Refund Claim

F. Statutes of Limitations

1700.12. GEORGIA

Introductory Material

A. Notice of Proposed Assessment

B. Filing a Protest With the Department

C. Notice of Formal Assessment and Demand for Payment

1. Demand for Administrative Review

2. Paying the Tax and Filing a Refund Claim

3. Paying the Uncontested Amount and Posting the Contested Amount

D. Statutes of Limitations

1700.13. HAWAII

Introductory Material

A. Notice of Proposed Assessment

B. Filing a Petition With the Board of Review

C. Direct Appeal to Tax Appeal Court

D. Filing a Refund Claim

E. Statutes of Limitations

1700.14. IDAHO

Introductory Material

A. Notice of Deficiency

B. Filing a Written Protest With the Tax Commission

C. Appeal to District Court

D. Appeal to Board of Tax Appeals

E. Assessment Becomes Final

F. Statutes of Limitations

1700.15. ILLINOIS

Introductory Material

A. Notice of Deficiency

B. Filing a Written Protest With the Department

C. Paying the Tax Under Protest

D. Assessment Becomes Final

E. Paying the Tax and Filing for a Refund

F. Statutes of Limitations

1700.16. INDIANA

Introductory Material

A. Notice of Proposed Assessment

B. Filing a Protest With the Department

C. Appeal to the Tax Court

D. Filing a Refund Claim

E. Statutes of Limitations

1700.17. IOWA

Introductory Material

A. Notice of Assessment

B. Filing a Protest

C. Assessment Becomes Final

D. Statutes of Limitations

1700.18. KANSAS

Introductory Material

A. Notice of Assessment

B. Filing a Protest

C. Assessment Becomes Collectable

D. Statutes of Limitations

1700.19. KENTUCKY

Introductory Material

A. Notice of Assessment

B. Filing a Protest

C. Assessment Becomes Due and Payable

D. Statutes of Limitations

1700.20. LOUISIANA

Introductory Material

A. Notice of Proposed Assessment

B. Filing a Written Protest

C. Paying the Tax and Filing a Tax Refund Claim

D. Paying the Tax Under Protest

E. Statutes of Limitations

1700.21. MAINE

Introductory Material

A. Notice of Assessment

B. Filing a Petition for Reconsideration

C. Assessment Becomes Final

D. Statutes of Limitations

1700.22. MARYLAND

Introductory Material

A. Notice of Assessment

B. Filing an Application for Revision

C. Assessment Becomes Final

D. Filing a Refund Claim

E. Statutes of Limitations

1700.23. MASSACHUSETTS

Introductory Material

A. Notice of Intent to Assess

B. Notice of Assessment

C. Filing Refund Claims

D. Statutes of Limitations

1700.24. MICHIGAN

Introductory Material

A. Notice of Intent to Assess

B. Filing a Written Request

C. Appeal to Tax Tribunal

D. Paying the Tax and Filing a Refund Claim in Court of Claims

E. Assessment Becomes Final

F. Statutes of Limitations

1700.25. MINNESOTA

Introductory Material

A. Notice of Audit Determination

B. Filing a Written Appeal With the Department

C. Filing an Appeal With the Tax Court

D. Paying the Tax and Filing a Refund Claim

E. Statutes of Limitations

1700.26. MISSISSIPPI

Introductory Material

A. Notice of Assessment

B. Filing a Written Appeal With the Board of Review

C. Paying the Tax and Filing a Refund Claim

D. Statutes of Limitations

1700.27. MISSOURI

Introductory Material

A. Income Tax Only

1. Filing a Protest for Reconsideration

2. Paying Under Protest

3. Assessment Becomes Final

4. Statutes of Limitations

B. Sales and Use Tax Only

1. Appeal to the Administrative Hearing Commission

2. Paying the Tax and Filing a Protest

3. Assessment Becomes Final

4. Statutes of Limitations

1700.28. MONTANA

Introductory Material

A. Statement of Account

B. Filing a Written Protest

C. Paying the Tax and Filing a Refund Claim

D. Assessment Becomes Final

E. Statutes of Limitations

1700.29. NEBRASKA

Introductory Material

A. Notice of Deficiency

B. Filing a Protest With the Department

C. Assessment Becomes Final

D. Statutes of Limitations

1700.30. NEVADA

Introductory Material

A. Notice of Deficiency

B. Filing a Petition for Redetermination

C. Paying the Tax and Filing a Refund Claim

D. Statutes of Limitations

1700.31. NEW HAMPSHIRE

Introductory Material

A. Notice of Assessment

B. Filing a Written Protest

C. Assessment Becomes Final

D. Statutes of Limitations

1700.32. NEW JERSEY

Introductory Material

A. Notice of Assessment

B. Filing a Written Protest With the Division

C. Assessment Becomes Final

D. Paying the Tax and Filing a Tax Refund Claim

E. Statutes of Limitations

1700.33. NEW MEXICO

Introductory Material

A. Notice of Assessment

B. Filing a Protest With the Secretary

C. Paying the Tax and Filing a Refund Claim

D. Statutes of Limitations

1700.34. NEW YORK STATE

Introductory Material

A. Notices of Deficiency or Determination

B. Requesting a Conciliation Conference

C. Filing a Petition With the Division of Tax Appeals

D. Assessment Becomes Final

E. Statutes of Limitations

1700.35. NEW YORK CITY

Introductory Material

A. Notice of Proposed Tax Adjustment

B. Requesting a Conciliation Conference

C. Filing a Petition With the Administrative Law Judge Division

D. Failure to Protest

E. Statutes of Limitations

1700.36. NORTH CAROLINA

Introductory Material

A. Notice of Proposed Assessment

B. Filing a Petition

C. Assessment Becomes Final

D. Statutes of Limitations

1700.37. NORTH DAKOTA

Introductory Material

A. Notice of Determination

B. Filing a Protest With the Commissioner

C. Assessment Becomes Final

D. Statutes of Limitations

1700.38. OHIO

Introductory Material

A. Notice of Assessment

B. Petitioning the Department

C. Paying the Tax and Filing a Refund

D. Statutes of Limitations

1700.39. OKLAHOMA

Introductory Material

A. Notice of Assessment

B. Filing a Protest

C. Paying the Tax and Filing a Refund Claim

D. Statutes of Limitations

1700.40. OREGON

Introductory Material

A. Notice of Deficiency

B. Filing a Written Objection With the Department

C. Assessment Becomes Final

D. Paying the Tax and Filing a Tax Refund Claim

E. Statutes of Limitations

1700.41. PENNSYLVANIA

Introductory Material

A. Notices of Assessment or Settlement

B. Filing a Petition

C. Assessment Becomes Final

D. Statutes of Limitations

1700.42. RHODE ISLAND

Introductory Material

A. Notice of Deficiency

B. Filing a Protest With the Division

C. Paying the Tax and Filing a Refund Claim

D. Statutes of Limitations

1700.43. SOUTH CAROLINA

Introductory Material

A. Proposed Assessment

B. Filing a Written Protest With the Department

C. Appeal From Department Decision

D. Claim for Refund

E. Statutes of Limitations

1700.44. SOUTH DAKOTA

Introductory Material

A. Certificate of Assessment

B. Request for Hearing With the Department

C. Appeal Is Foreclosed

D. Paying the Tax and Filing a Refund Claim

E. Statutes of Limitations

1700.45. TENNESSEE

Introductory Material

A. Notice of Assessment

B. Request a Conference With the Commissioner

C. Pay the Tax

D. Filing Suit in Chancery Court

E. Statutes of Limitations

1700.46. TEXAS

Introductory Material

A. Notice of Tax Due

B. Filing a Petition for Redetermination

C. Paying the Tax and Filing for a Refund

D. Filing a Lawsuit in District Court

E. Statutes of Limitations

1700.47. UTAH

Introductory Material

A. Notice of Deficiency

B. Filing a Petition for Redetermination

1. Formal Hearing

2. Informal Hearing

C. Assessment Becomes Final

D. Statutes of Limitations

1700.48. VERMONT

Introductory Material

A. Notice of Deficiency

B. Petition for Redetermination

C. Paying the Tax and Filing a Refund Claim

D. Statutes of Limitations

1700.49. VIRGINIA

Introductory Material

A. Notice of Assessment

B. Applying for Correction of an Erroneous Assessment

C. Applying to the Circuit Court for Relief

D. Paying the Tax and Filing for a Refund

E. Statutes of Limitations

1700.50. WASHINGTON

Introductory Material

A. Notice of Assessment

B. Filing a Petition for Review

1. Request for Review Denied

2. Request for Review Granted

a. Small Claims Review

b. Regular Review

C. Paying the Tax and Appealing in the Superior Court of Thurston County

D. Assessment Becomes Final

E. Statutes of Limitations

1700.51. WEST VIRGINIA

Introductory Material

A. Notice of Assessment

B. Petition for Reassessment

C. Small Claims

D. Assessment Becomes Final

E. Paying the Tax and Filing for Refund

F. Statutes of Limitations

1700.52. WISCONSIN

Introductory Material

A. Notice of Assessment

B. Filing a Petition for Redetermination

C. Paying the Tax and Filing a Refund Claim

D. Statutes of Limitations

1700.53. WYOMING

Introductory Material

A. Notice of Assessment

B. Appeal to the State Board of Equalization

C. Paying the Tax and Filing a Refund Claim

D. Statutes of Limitations


WORKING PAPERS

Working Papers

Item Description Sheet

Worksheet 1 Direct Challenge to Notice of Assessment by Filing a Protest With State Collection Agency: Time Limits

Worksheet 2 Appealing State Tax Collection Agency's Denial of Taxpayer's Refund Claim: Time Limits

Worksheet 3 Time Period to Appeal to an Independent State Tax Appeal Agency

Worksheet 4 Time Period to Appeal a Final Tax Assessment Decision to Courts in the Judiciary Branch

Worksheet 5 Time Period to Appeal a Final Tax Refund Decision to Courts in the Judiciary Branch

Bibliography

Bibliography