State Tax Appeal Systems provides a state-by-state discussion, including detailed charts, of the tax appeals system present in each state.
Based on a research report originally published in August 1994 by FTA, the Portfolio provides state tax administrators with an initial guide to the practice and procedures of other states, the District of Columbia, and New York City.
Each chart attempts to illustrate how a taxpayer's appeal to an assessment (either directly or indirectly) or a taxpayer's petition for refund would move through the system. All charts refer only to personal income, franchise or corporate income, sales and consumer use taxes. For those states that do not impose all these taxes, a heading has been placed on the upper left corner of the chart to indicate that fact.
For each state, State Tax Appeal Systems explains:
The Portfolio includes, when appropriate, cites to state agency rulings and court decisions that help illustrate the state's appellate policy. The Portfolio also includes charts and tables that summarize the different state filing deadlines, depending on whether the appeal concerns a refund denial or the appeal to an assessment or proposed assessment.
BNA Tax & Accounting Portfolios allow you to benefit from:
This Portfolio is part of the Premier State Tax Library, a comprehensive series, which covers major state tax transactions and issues with expert, in-depth analysis, and offers commentary on a wide range of multi-state and state-specific taxation topics, including Sales and Use, Corporate Income, Individual Income, Property, Gross Receipts, Limitations on States' Authorities to Tax, Credits and Incentives, Electronic Commerce, Mergers and Acquisitions, Procedure and Administration, Special Industries, and more.
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
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
A. Notice of Proposed Assessment
B. Filing a Protest With the Department
C. Paying the Tax and Filing a Tax Refund Claim
1700.05. ARKANSAS
B. Filing a Written Protest
C. Notice Becomes Final
D. Refund Claim Procedures
1700.06. CALIFORNIA
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
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
A. Formal Billing Notice
1700.09. DELAWARE
B. Protest of Notice of Proposed Assessment
C. Assessment Becomes Final
1700.10. DISTRICT OF COLUMBIA
A. Office of Administrative Hearings
C. Tax Refund Claim
1700.11. FLORIDA
B. Filing an Informal Protest With the Department
C. Formal Protest to the Division of Administrative Hearings
D. Filing Suit in Circuit Court
1700.12. GEORGIA
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
1700.13. HAWAII
B. Filing a Petition With the Board of Review
C. Direct Appeal to Tax Appeal Court
D. Filing a Refund Claim
1700.14. IDAHO
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
1700.15. ILLINOIS
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
1700.16. INDIANA
C. Appeal to the Tax Court
1700.17. IOWA
B. Filing a Protest
1700.18. KANSAS
C. Assessment Becomes Collectable
1700.19. KENTUCKY
C. Assessment Becomes Due and Payable
1700.20. LOUISIANA
D. Paying the Tax Under Protest
1700.21. MAINE
B. Filing a Petition for Reconsideration
1700.22. MARYLAND
B. Filing an Application for Revision
1700.23. MASSACHUSETTS
A. Notice of Intent to Assess
B. Notice of Assessment
C. Filing Refund Claims
1700.24. MICHIGAN
B. Filing a Written Request
C. Appeal to Tax Tribunal
D. Paying the Tax and Filing a Refund Claim in Court of Claims
1700.25. MINNESOTA
A. Notice of Audit Determination
B. Filing a Written Appeal With the Department
C. Filing an Appeal With the Tax Court
1700.26. MISSISSIPPI
B. Filing a Written Appeal With the Board of Review
1700.27. MISSOURI
A. Income Tax Only
1. Filing a Protest for Reconsideration
2. Paying Under Protest
3. Assessment Becomes Final
B. Sales and Use Tax Only
1. Appeal to the Administrative Hearing Commission
2. Paying the Tax and Filing a Protest
1700.28. MONTANA
A. Statement of Account
1700.29. NEBRASKA
1700.30. NEVADA
B. Filing a Petition for Redetermination
1700.31. NEW HAMPSHIRE
1700.32. NEW JERSEY
B. Filing a Written Protest With the Division
D. Paying the Tax and Filing a Tax Refund Claim
1700.33. NEW MEXICO
B. Filing a Protest With the Secretary
1700.34. NEW YORK STATE
A. Notices of Deficiency or Determination
B. Requesting a Conciliation Conference
C. Filing a Petition With the Division of Tax Appeals
1700.35. NEW YORK CITY
A. Notice of Proposed Tax Adjustment
C. Filing a Petition With the Administrative Law Judge Division
D. Failure to Protest
1700.36. NORTH CAROLINA
B. Filing a Petition
1700.37. NORTH DAKOTA
A. Notice of Determination
B. Filing a Protest With the Commissioner
1700.38. OHIO
B. Petitioning the Department
C. Paying the Tax and Filing a Refund
1700.39. OKLAHOMA
1700.40. OREGON
B. Filing a Written Objection With the Department
1700.41. PENNSYLVANIA
A. Notices of Assessment or Settlement
1700.42. RHODE ISLAND
B. Filing a Protest With the Division
1700.43. SOUTH CAROLINA
A. Proposed Assessment
C. Appeal From Department Decision
D. Claim for Refund
1700.44. SOUTH DAKOTA
A. Certificate of Assessment
B. Request for Hearing With the Department
C. Appeal Is Foreclosed
1700.45. TENNESSEE
B. Request a Conference With the Commissioner
C. Pay the Tax
D. Filing Suit in Chancery Court
1700.46. TEXAS
A. Notice of Tax Due
C. Paying the Tax and Filing for a Refund
D. Filing a Lawsuit in District Court
1700.47. UTAH
1. Formal Hearing
2. Informal Hearing
1700.48. VERMONT
B. Petition for Redetermination
1700.49. VIRGINIA
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
1700.50. WASHINGTON
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
1700.51. WEST VIRGINIA
B. Petition for Reassessment
C. Small Claims
E. Paying the Tax and Filing for Refund
1700.52. WISCONSIN
1700.53. WYOMING
B. Appeal to the State Board of Equalization
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