2012 – Small Claims Unit.
§ 2012. Small claims unit. There shall be established in the division of tax appeals a small claims unit. Such unit may hear any case where the amount in controversy is not in excess of an amount to be prescribed by regulations of the tax appeals tribunal. However, the amount so prescribed may not be […]
2014 – Representation of Petitioners.
§ 2014. Representation of petitioners. 1. Appearances in proceedings conducted by an administrative law judge or before the tax appeals tribunal may be by the petitioner or the petitioner’s spouse, by an attorney admitted to practice in the courts of record of this state, by a certified public accountant licensed in this state, by an […]
2016 – Judicial Review.
§ 2016. Judicial review. 1. A decision of the tax appeals tribunal, which is not subject to any further administrative review, shall finally and irrevocably decide all the issues which were raised in proceedings before the division of tax appeals upon which such decision is based unless the petitioner or the commissioner, or both, petitions […]
2000 – Statement of Purpose.
§ 2000. Statement of purpose. This article is enacted to establish an independent division of tax appeals within the department of taxation and finance which shall be responsible for providing the public with a just system of resolving controversies with such department of taxation and finance and to ensure that the elements of due process […]