Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.10 - Time Period for Filing Appeals or Written Objections

Current through June 25, 2024
A. The time periods in which the written
				appeals or objections have to be filed with the Executive Director are set out
				by statute and vary depending on the type of administrative appeal involved.
				These filing periods are as follows:
1) A
				written appeal under Miss. Code Ann. §
										27-77-5
				from a Review Board order, which would involve a tax assessment, a tax refund
				claim or the denial of a waiver of tag penalty, shall be filed with the
				Executive Director within sixty (60) days from the date of the Review Board
				order being appealed;
2) A written
				appeal under Miss. Code Ann. §
										27-77-9
				or §
										27-77-12
				from a Review Board order or from an order of an administrative hearing
				officer, which would involve a suspension, surrender, seizure or revocation of
				a permit (excluding ABC permits), IFTA license, IRP registration, IRP
				credentials, tag or title, shall be filed within thirty (30) days from the date
				of the Review Board order or the order of the administrative hearing officer
				being appealed;
3) A written appeal
				under Miss. Code Ann. §
										27-77-11
				from a Review Board order, which would involve the denial of an application for
				a permit (excluding ABC permits), IFTA license, IRP registration, tag or title,
				shall be filed within thirty (30) days from the date of the Review Board order
				being appealed;
4) A written appeal
				under Miss. Code Ann. §
										27-33-41
				from the Department's rejection of the objection of a Board of Supervisors to
				the Department's disallowance of homestead exemption application shall be filed
				within thirty (30) days from the date of the written notice to the Board of
				Supervisor of the Department's rejection of the objection of the Board of
				Supervisors;
5) A written appeal by
				a Board of Supervisors under Miss. Code Ann. §
										27-35-113
				from the decision of the Department regarding the Department's examination of
				the recapitulations of the county's assessment rolls shall be filed with the
				Executive Director within thirty (30) days from the date of the notice of the
				results of the Department's examination as provided for at Miss. Code Ann.
				§
										27-35-115;
6) A written objection under Miss. Code Ann.
				§
										27-35-309,
				§
										27-35-325,
				§
										27-35-501
				or §
										27-35-703
				to an ad valorem assessment shall be filed with the Executive Director within
				thirty (30) days from the date of the assessment to which the objection is
				being made;
7) Except as provided
				in subsection (8) below, a written appeal under Miss. Code Ann. §
										67-1-72
				from an action of the ABC Division in regard to an ABC permit, ABC manager
				status, qualified resort area or the disposal of alcoholic beverages or raw
				materials under Miss. Code Ann. §
										67-1-18
				shall be filed within fifteen (15) days from the date of receipt of notice of
				the action being appealed; and
8) A
				written appeal under Miss. Code Ann. §
										67-1-72(4)
				from the decision of the ABC Division to revoke approval of a qualified resort
				area where the appellant did not receive written notice of the revocation but
				was advised of such revocation by publication by the ABC Division or the
				Department shall be filed with the Executive Director within fifteen (15) days
				from the date that notice of revocation of approval of the qualified resort
				area was first published.