(a) Any taxpayer who wishes to seek administrative relief from any proposed assessment of taxes or from a denial of a claim for refund by the director shall follow the procedure provided by this section.
(b) (1) A taxpayer may at his or her option either request the director to consider his or her request for relief solely upon written documents furnished by the taxpayer or upon the written documents and any evidence produced by the taxpayer at a hearing.
(2) A taxpayer who requests the director to render his or her decision based on written documents is not entitled by law to any other administrative hearing prior to the director's rendering of his or her decision and, if necessary, the issuing of a final assessment and demand for payment or issuing of a certificate of indebtedness.
(c) (1) Within sixty (60) days after service of notice of the proposed assessment or denial of a claim for refund, the taxpayer may file with the director a written protest under oath, signed by the taxpayer or the taxpayer's authorized agent, setting forth the taxpayer's reasons for opposing the proposed assessment or the denial of a claim for refund.
(2) No administrative relief will be available to a taxpayer who fails to protest or to a taxpayer who fails to request an extension of time to protest a proposed assessment of tax or denial of a claim for refund within the sixty (60) days following the service of notice of the proposed assessment or denial of a claim for refund.
(d) The director may, in his or her discretion, extend the time for filing a protest for any period of time not to exceed an additional ninety-day period.
Section: Previous 26-18-402 26-18-403 26-18-404 26-18-405 26-18-406 NextLast modified: November 15, 2016