42-1251. Appeal to the department;
hearing
A. Except in the case of individual income taxes, a person from whom an amount is
determined to be due under article 3 of this chapter may apply to the department by a
petition in writing within forty-five days after the notice of a proposed assessment made
pursuant to section 42-1109, subsection B or the notice required by section 42-1108,
subsection B is received, or within such additional time as the department may allow, for
a hearing, correction or redetermination of the action taken by the department. In the
case of individual income taxes the period is ninety days from the date the notice is
mailed. The petition shall set forth the reasons why the hearing, correction or
redetermination should be granted and the amount in which any tax, interest and penalties
should be reduced. If only a portion of the deficiency assessment is protested, all
unprotested amounts of tax, interest and penalties must be paid at the time the protest
is filed. The department shall consider the petition and grant a hearing, if requested.
To represent the taxpayer at the hearing or to appear on the taxpayer's behalf is deemed
not to be the practice of law.
B. If the taxpayer does not file a petition for hearing, correction or
redetermination within the period provided by this section, the amount determined to be
due becomes final at the expiration of the period. The taxpayer is deemed to have waived
and abandoned the right to question the amount determined to be due, unless the taxpayer
pays the total deficiency assessment, including interest and penalties. The taxpayer may
then file a claim for refund pursuant to section 42-1118 within six months of payment of
the deficiency assessment or within the time limits prescribed by section 42-1106,
whichever period expires later.
C. All orders or decisions made on the filing of a petition for a hearing,
correction or redetermination become final thirty days after notice has been received by
the petitioner, unless the petitioner appeals the order or decision to the state board of
tax appeals.
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