Redetermination: Petition; time for filing.
1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after he is served with notice of the determination.
2. If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived his right to contest the determination or recover a refund.
3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed.
Last modified: February 27, 2006