Section R15-10-132. Appeal of the Final Order of the Department of Revenue

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A.      Within 30 days of the date an order of the Department becomes final, a taxpayer disputing the final order of the Department of Revenue may:

1.        File an appeal with the State Board of Tax Appeals, or

2.        Bring an action in tax court, unless the case involves an individual income tax dispute of less than $5,000.

B.       If the Director is reviewing the Hearing Officer’s or ALJ’s decision under R15-10-131, such review by the Director shall be completed before an appeal can be taken to the State Board of Tax Appeals or an action can be brought in tax court.

Historical Note

Renumbered from R15-10-121 and amended effective December 23, 1993 (Supp. 93-4). Amended effective Jan-

uary 20, 1998 (Supp. 98-1).

                    
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