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 35-101-4.22 - Orders of the Board

Current through June 25, 2024
A. After a hearing
				has been held before the Board on an administrative appeal, the Board may
				verbally announce its decision in the administrative appeal at the end of the
				hearing or take the matter under advisement for a decision at a later
				time.
B. After the Board has made a
				decision, even when that decision is announced at the hearing, the Board shall
				issue a written order. The written order will be the formal decision of the
				Board in the administrative appeal and shall be executed by a majority of the
				members participating in the decision.
C. The Board may elect to uphold the
				assessment or action, to amend the assessment, to issue a revised assessment,
				to order the Department to issue a refund or credit, to remand the issue to the
				Review Board or originating division for further work, or any other action it
				deems appropriate. The order shall set out the action taken and the basis for
				such action.
D. Any time period for
				appealing from a decision of the Board to Court will run from the date of the
				written order. If the written order of the Board is amended for any reason
				during the time period for appealing the order to Court, but before an appeal
				from the order is actually filed in Court, the time period for appealing the
				Board's decision in the administrative appeal will then run from the date of
				the amended order. Up to the earlier of the date that the time period for
				filing an appeal from the order to Court expires or the date that an appeal of
				the order is actually filed in Court, the Board retains the authority to
				withdraw its order and return the administrative appeal to its docket for
				further consideration and decision. If this occurs, the order withdrawn will no
				longer be the final order of the Board in the administrative appeal and will
				not be appealable to Court. When an appeal from an order is timely and
				appropriately filed in Court, the Board no longer has jurisdiction or authority
				to change its written order, unless or until the order is remanded back to the
				Board by a Court.
E. If the time
				period for appealing the Board's decision to Court has expired with no timely
				and appropriate appeal being filed in Court and the order has not been
				withdrawn by the Board, the decision of the Board will become final and shall
				not be subject to further review by the Board or any Court.
F. Any appeal from a Board order under Miss.
				Code Ann. §
									67-1-39
				regarding an ABC matter shall be without supersedeas, which means any Board
				order regarding an ABC matter will go into effect on the date of the order and
				shall remain in effect unless and until it is overturned in a judicial appeal
				by a Court in a final non-appealable order. The Board does however retain
				authority, as set out in subsection D above, to amend or withdraw an order up
				to the earlier of the date that the time period for filing an appeal from the
				order to Court expires or the date that an appeal of the order is actually
				filed in Court.
G. The Executive
				Director shall mail a copy of the written order entered in an administrative
				appeal to all parties in the administrative appeal.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)