2026 – Construction.
§ 2026. Construction. Whenever the terms “state tax commission”, “state tax commissioners” or “tax commissioner” occur in this chapter or in any law where reference is made to such commission, commissioner or commissioners in relation to the administration of the administrative hearing process, as such process is described in this article, such terms shall be […]
3000 – Short Title.
§ 3000. Short title. This article may be cited as the taxpayers’ bill of rights.
3002 – Application.
§ 3002. Application. For the purposes of this article: (a) Except as otherwise provided, the provisions of this article shall apply to any tax which is administered by the commissioner of taxation and finance (hereinafter the commissioner) and which is imposed by or authorized to be imposed pursuant to this chapter, article two-E of the […]
3003 – Content of Tax Due, Deficiency, and Other Notices.
§ 3003. Content of tax due, deficiency, and other notices. Any first letter of proposed deficiency or determination (commonly called a thirty day letter) issued by the commissioner, and any notice and demand, notice of deficiency or notice of determination which is issued by the commissioner, which is manually initiated and which is the first […]
2018 – Frivolous Petitions.
§ 2018. Frivolous petitions. If any petitioner commences or maintains a proceeding in the division of tax appeals primarily for delay, or if the petitioner’s position in such proceeding is frivolous, then the tax appeals tribunal may impose a penalty against such petitioner of not more than five hundred dollars. The tax appeals tribunal shall […]
3004 – Disclosure of Rights of Taxpayers.
§ 3004. Disclosure of rights of taxpayers. (a) The commissioner shall, as soon as practicable, but not later than one hundred eighty days after the effective date of this article, prepare a statement which sets forth in simple and nontechnical terms: (1) the rights of a taxpayer and the obligations of the division of taxation […]
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 […]