If the Tax Review Board upholds the decision of the Secretary of Revenue, you have the right to appeal to Superior Court. If you believe you have overpaid your taxes, you have the right to file a claim for refund. Generally, you can apply for a refund of tax paid at any time within three years after the due date of the return or within six months of paying the tax, whichever is later. If we select your claim for examination, you have the same rights you would have during an examination of your return. You have the right to request that penalties be waived if you show reasonable cause for the error or omission resulting in the penalties.
Interest accrues on unpaid taxes from the date the tax was due until the date it is paid.
The law does not permit the Department to waive interest which accrues on unpaid taxes. If the proposed assessment is upheld upon the conclusion of the appeals process, the assessment becomes final and collectible. You are responsible for the full amount of tax you owe, but we will not take action to collect from you until you have had an opportunity to pay voluntarily. It is important that you respond promptly if the Department contacts you for payment. If you do not pay, the Department may garnish your wages, bank account or other funds, issue a tax warrant to your sheriff or record a certificate of tax liability against you.