Administrative Rule Adopted by Revenue Bureau Pursuant to Rule-Making Authority
As a precondition to challenging the payment of the tax in a lawsuit, a taxfiler must file a protest in accordance with this Administrative Rule and pursue all administrative appeals under this Administrative Rule. Failure to follow the requirements of this Administrative Rule waives the taxfiler's right to protest pursuant to this rule. There are two ways to file a protest. A taxfiler can pay the tax and seek a refund or a taxfiler can challenge the tax prior to payment. A taxfiler should keep in mind that a failure to pay the tax when due may result in additional penalties and interest as provided in these rules.
Protests prior to payment of tax
1. If prior to payment of any tax or penalties the taxfiler claims no tax or assessed penalties is owed, the taxfiler may protest imposition of the tax or penalties by following the procedures in this Administrative Rule. Failure to follow the requirements of this Rule waives the taxfiler’s right to protest the Bureau’s decision. To protest the assessed tax or penalties the taxfiler must do the following:
A. The taxfiler must submit written notice of the protest prior to the due date of the tax return.
B. The taxfiler's protest must state the taxfiler’s name, address, year of birth and the last four digits of their Social Security number and state the grounds for the protest. The Bureau shall mail a response to the taxfiler within 60 calendar days after the protest is filed.
C. If the Bureau denies the protest, the taxfiler may file a written request for reconsideration of the denial to the Director within 30 days of the date the Bureau’s response. The Director is not required to reconsider untimely requests for reconsideration.
D. If a request for reconsideration is timely received, the Director may uphold or reverse the Bureau’s decision. That decision is final and concludes all administrative appeals. The Director’s decision will be mailed to the taxfiler.
E. The Bureau’s notice that the tax is owed, its response to a protest, and the Director’s decision are each valid if sent to the taxfiler’s last known address.
Pay the tax and seek a refund
If a taxfiler claims no tax or assessed penalties are owed, the taxfiler may protest the imposition of the tax or penalties by paying the tax and penalties and requesting a refund of their payment in accordance with this Administrative Rule.
A. In order to receive a refund, taxfilers must submit a written request to the Bureau within 60 calendar days of the later of:
1. the due date of the tax return; or
2. the date the payment was made.
B. The Bureau may develop a form to facilitate written requests and may require documentation or other proof to support a refund request. If the Bureau develops such a form, taxfilers must use that form for their refund request or their right to a refund is waived.
Amended by Director of Revenue Bureau May 2, 2013.
Adopted by Director of Revenue Bureau February 20, 2013.
Filed for inclusion in PPD March 4, 2013.