[APPEALS
FROM DEPARTMENT OF TAXATION]



 



Revision Note



 



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



 



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



(b)  An appeal may be filed with a board of
review 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 from
the date that the claim was filed; provided that the department has not given
notice of a denial of the claim within that period.



(c)  Notwithstanding any law to the contrary
under title 14, this section shall apply to tax refund claims for all taxes
administered by the department of taxation.  The procedures for appeals from
tax assessors, a board of review, and the tax appeal court provided under this chapter
and under section 235‑114 shall apply to appeals relating to tax refund
claims under this section.  Any claimed tax refund or credit appealed pursuant
to this section shall be awarded only if the claim therefor was filed within
the 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.