42-2063

42-2063. Department responsibilities; decision
deadlines; definition

A. The department shall attempt to issue a decision from the hearing officer within
ninety days after the date of a formal hearing or after the last post-hearing brief is
due, whichever is later. If the department expects the decision to be delayed, the
department shall notify the taxpayer or his designated representative of the proposed
issue date.

B. The department shall attempt to issue a decision by the director on any pending
appeal to the director within ninety days after the last brief is due. If the department
expects the decision to be delayed, the department shall notify the taxpayer or his
designated representative of the proposed issue date.

C. The department shall provide a written document to each new transaction
privilege tax licensee that provides information regarding the collection, reporting and
payment of taxes in the appropriate tax classification.

D. For purposes of this section "designated representative" means an individual who
has been authorized in writing to represent another person before the department of
revenue.