Effective July 1, 1985. If the tax commissioner denies any portion of a taxpayer's request for a refund, the taxpayer has the right to protest and the right to administrative review only when such protest or review is specifically provided by the statutes governing the specific tax type. When there is no specific statutory provision giving a taxpayer the right of administrative review, the decision by the tax commissioner is final and irrevocable. Effective July 1, 1985. The taxpayer will be granted an automatic extension of thirty days to file a complaint, provided the taxpayer makes a request for extension within thirty days of the notice.
Further extensions are available at the discretion of the tax commissioner.
The designated representative of the tax commissioner must file an answer to the complaint within twenty days of receipt of the complaint and the notice. When a representative of the tax commissioner elects to file a complaint and requests a hearing, the tax commissioner must serve a notice of intent to proceed to hearing together with a copy of the complaint upon the taxpayer. The taxpayer must file an answer to the complaint within twenty days of service of the notice and complaint. Effective November 1, 1991. If no answer is filed, the tax commissioner may appoint an independent hearing officer or consider the matter a default matter and proceed accordingly.