2002 – Division of Tax Appeals; Organization.
§ 2002. Division of tax appeals; organization. There shall be in the department of taxation and finance a separate and independent division of tax appeals to be operated and administered by a tax appeals tribunal. The powers, functions, duties and obligations of the division shall be separate from and independent of the authority of the […]
2004 – Tax Appeals Tribunal; Organization and Appointment.
§ 2004. Tax appeals tribunal; organization and appointment. The tax appeals tribunal shall consist of three commissioners who shall be appointed by the governor by and with the advice and consent of the senate. The governor shall designate one of the members of the tribunal to be president of the tax appeals tribunal, who shall […]
2006 – Tax Appeals Tribunal; Functions, Powers and Duties.
§ 2006. Tax appeals tribunal; functions, powers and duties. The tribunal shall have the following functions, powers and duties: 1. To establish, consolidate, alter or abolish any unit in the division; to appoint the heads of such units and fix their duties; and to establish, consolidate or alter any positions in the division. 2. To […]
2008 – Commencement of Proceedings.
§ 2008. Commencement of proceedings. 1. All proceedings in the division of tax appeals shall be commenced by the filing of a petition with the division of tax appeals protesting any written notice of the division of taxation which has advised the petitioner of a tax deficiency, a determination of tax due, a denial of […]