[APPEALSFROM DEPARTMENT OF TAXATION]

 

Revision Note

 

  Part heading added by revisor pursuant to §23G-15.

 

[§232-14.5]  Appeals relating toclaims for refund.  (a)  The denial in whole or in part by the departmentof taxation of a tax refund claim may be appealed by the filing of a writtennotice of appeal to a board of review or the tax appeal court within thirtydays after notice of the denial of the claim.

(b)  An appeal may be filed with a board ofreview or the tax appeal court for review of the merits of a tax refund claim,upon a notice of appeal filed at any time after one hundred eighty days fromthe date that the claim was filed; provided that the department has not givennotice of a denial of the claim within that period.

(c)  Notwithstanding any law to the contraryunder title 14, this section shall apply to tax refund claims for all taxesadministered by the department of taxation.  The procedures for appeals fromtax assessors, a board of review, and the tax appeal court provided under this chapterand under section 235‑114 shall apply to appeals relating to tax refundclaims under this section.  Any claimed tax refund or credit appealed pursuantto this section shall be awarded only if the claim therefor was filed withinthe applicable statutory period of limitation. [L 2005, c 167, §1]

 

Note

 

  Section applies to tax refund claims filed after June 30,2005.  L 2005, c 167, §3.