42-1251. Appeal to the department; hearing A. Except in the case of individual income taxes, a person from whom an amount is determined to be due under article 3 of this chapter may apply to the department by a petition in writing within forty-five days after the notice of a proposed assessment made pursuant to […]
42-1251.01. Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition A. A suspension, revocation or refusal to renew a liquor license by the director of the department of liquor licenses and control pursuant to section 4-210, subsection A, paragraph 5 are considered a contested case. B. The aggrieved party may appeal the […]
42-1252. State board of tax appeals A. The state board of tax appeals is established as an independent agency which shall not in any way be subject to the supervision or control of the department of revenue. The board shall have full power to hear and decide all appeals from decisions of the department of […]
42-1253. Appeal to state board of tax appeals; definition A. Except for the provisions of section 42-1251, subsection B and section 42-1254, subsection C that provide for an option to bypass all or part of the administrative appeals process in certain tax disputes, a person aggrieved by a final decision or order of the department […]
42-1254. Appeal to tax court A. The department or a taxpayer aggrieved by a decision of the state board of tax appeals may bring an action in tax court. B. If the department is aggrieved by a decision of the board and the amount in dispute is less than five thousand dollars, the department may […]
42-1255. Burden of proof The department has the burden of proof by a preponderance of the evidence in any administrative or judicial proceeding regarding any factual issue that is relevant to ascertaining the tax liability of a taxpayer. This section does not abrogate any provision of this title or title 43 that requires a taxpayer […]
