the best and worst of state tax...
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THE BEST AND WORST OF STATE TAX ADMINISTRATION
COST SCORECARD ON TAX APPEALS & PROCEDURAL REQUIREMENTS
December 2013
Douglas L. Lindholm1
Ferdinand S. HogroianFredrick J. Nicely
TABLE OF CONTENTS
Executive summary ...............................................1Top-ranked states .....................................................2Bottom-ranked states ...............................................2Awards & Demerits .................................................2
About the Scorecard ..............................................3
Grading the States .................................................4Scoring System.........................................................4Summary Results .....................................................4
Barometers of State Tax Administration .................6Fair, Efficient, Independent Appeals .........................6Basic Procedural Provisions Reflecting
Good Tax Administration ....................................7Transparency in Tax Guidance and
Administrative Rulings ........................................9Other Significant Procedural Issues ..........................9
Detailed Survey Data ............................................9
Survey Questions for Practitioners and Administrators ....................................................10
EXECUTIVE SUMMARYThe Council On State Taxation (COST) has long monitored and commented on state tax appeals processes and administrative practices. Part of that effort has resulted in the regular publication of a scorecard ranking the states. The focus is on the states’ adoption of procedural practices which impact the fairness of the states’ laws and regulations for state tax administration and appeal of state tax matters. Why are these issues so important? Although compliance with state tax statutes and regulations is subject to audit scrutiny, the percentage of taxpayers actually audited is small. As a result, our federal and state tax systems are premised, to a great degree, on voluntary compliance. It is a common truth
that taxpayers will more fully and willingly comply with a tax system they perceive to be balanced, fair, and effective. Taxpayers operating in a system they perceive as oppressive, unfair, or otherwise biased are less likely to voluntarily comply. The clear message to state legislatures is that they must be sensitive to the compliance implications and competitiveness concerns created by poor tax administrative rules and ineffective tax appeal systems.The COST Scorecard on Tax Appeals & Procedural Requirements seeks to objectively evaluate state statutes and rules that govern the degree of taxpayer access to an independent appeals process and state treatment of selected procedural elements that impact taxpayers’ perceptions of fairness and efficiency. For these purposes, the essential elements of an effective and independent state tax appeals process are as follows:• The appeals forum must be truly independent; • Taxpayers must not be forced to pay or post a bond prior
to an independent hearing and resolution of a dispute;• The record for further appeals must be established before
an independent body; and• The arbiter at the hearing must be well-versed in the
intricacies of state tax laws and concepts.The procedural elements evaluated in this Scorecard consider whether the state has adopted:• Even-handed statutes of limitations for refunds and
assessments;• Equalized interest rates on refunds and assessments;• Due dates for corporate income tax returns at least 30
days beyond the federal due date, with an automatic extension of the state return due date based on the federal extension;
• Adequate time to file a protest before an independent dispute forum;
• Reasonable and clearly defined procedures for filing amended state income/franchise tax returns following
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an adjustment to a taxpayer’s federal corporate tax liability; and
• Transparency in the form of published letter rulings (redacted) and administrative/tax tribunal decisions (both new for this Scorecard).
Further, the Scorecard identifies certain ineffective, burdensome or inequitable practices not otherwise reflected in the Scorecard categories.
2013 Top-Ranked StatesMaine AOhio AAlaska A2
Arizona A2
Kansas A2
Montana A2
Pennsyvania A2
2013 Bottom-Ranked StatesCalifornia D2
Lousiana D2
Alabama D
Colorado D
Arkansas C2
Nevada C2
Awards & DemeritsWhile many states adopted notable improvements since the 2010 Scorecard (for example, Kansas, Maine, Ohio, and North Carolina posted solid gains), certain states deserve special recognition for adopting multiple changes in accordance with COST’s recommendations for fair and efficient tax administration. Unfortunately, a few states missed opportunities to make bold reforms or, worse, exacerbated already unfair and punitive practices. Below are COST’s awards and demerits, respectively, for some of these “notable” states.
Most Improved• Pennsylvania leapt from a D and a “bottom states”
ranking to an A- and a “top states” ranking, mainly through legislation adopted in 2012 (H.B. 761) and 2013 (H.B. 465). In particular, Pennsylvania’s ranking was helped by adopting reforms to provide independence in tax appeals heard by the Board of Finance and Revenue. Like other states embracing independent tax appeals tribunals, Pennsylvania received a boost in the Scorecard’s
new “transparency” category due to the statutory requirement that the Board issue written decisions.
Honorable Mention• Georgia rose from a C- to a B, largely based on its
adoption and implementation of the Georgia Tax Tribunal, which issued its first published opinion on October 1, 2013. Georgia also shed a point by not requiring prepayment or bond to appeal to the Tribunal.
• Illinois improved from a D to a B-, in large part due to the laudable adoption of the Illinois Independent Tax Tribunal. Enacting independent tax tribunal legislation in Illinois was a multiyear effort that ultimately was successful due to strong, bipartisan champions in the Illinois General Assembly, the tireless efforts of the Taxpayers’ Federation of Illinois and the Illinois Chamber of Commerce, and assistance from a dedicated group of Illinois SALT professionals. Unfortunately, however, implementation of the tribunal has not met expectations (see Demerits, below).
• New Mexico rose from a D to a B by adopting several reforms, including, importantly, extending the time period to protest an assessment from 30 to 90 days. New Mexico also adopted several of COST’s recommendations regarding the State’s requirements to report federal tax changes and the ability to claim a refund resulting from such changes.
• Oklahoma improved from a C- to a B+, based primarily on providing a de novo review of appeals at the district court and, critically, removing prepayment requirements for appeals.
Demerits• Alabama lamentably failed to establish an Alabama
Tax Appeals Commission (“ATAC”) again this year, missing multiple opportunities to improve its tax administration and business climate. The legislation, containing the ABA Model Act for
The clear message to state legislatures is that they must be sensitive to the compliance implications and competitiveness concerns created by poor tax administrative rules and ineffective tax appeal systems.
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independence in the tax appeals system alongside other reforms, was amended to address concerns raised by Governor Bentley after his “pocket veto” last year, but still failed to pass. We hope that 2014 is the year the legislature will finally push this legislation over the top; there is no reason why Alabama can’t join Pennsylvania in its leap from worst to first.
• Illinois unfortunately receives a demerit in our Scorecard for failing to appoint tribunal judges according to the tribunal’s own statutory requirements. While the former Associate Chief, Criminal Division for the U.S. Attorney’s Office in Chicago has an impressive resume, his resume does not reflect the “substantial knowledge of State tax laws” required by statute for an administrative law judge in the tax tribunal. Thus, the Governor’s appointment of a career prosecutor of white-collar crimes as Chief ALJ is a significant concern for taxpayers looking to the tribunal for impartiality and tax expertise. In addition, implementation of the tribunal was delayed at the last minute, producing substantial uncertainty at the time as to its future.
• Mississippi took an unfortunate tumble, from a B+ to a C+, despite fixing its open-ended statute of limitations last year. We assessed two points related to the decision in Equifax, Inc. v. State Tax Commission (No. 2010-CT-01857-SCT, June 20, 2013), one regarding the failure to apply the statutory requirements for a trial de novo, the other for throwing the burden of refuting the Department of Revenue’s alternative apportionment on the taxpayer (with penalties!). The decision stacks the deck in the favor of the Department, and is the antithesis of consistency and fairness in state tax administration.
• The District of Columbia and Wisconsin brought home an award of sorts: highest interest rate disparity between assessments and refunds among any of the states. They both also took dishonorable mention for increasing a preexisting interest rate
disparity: the District of Columbia went from 10% (compounded daily) for underpayments and 6% (simple interest) for overpayments, to 2% interest for overpayments beginning in 2013; and Wisconsin went from 12% for underpayments and 9% for overpayments to 3% interest for overpayments, beginning with refunds paid on or after July 2, 2013.
ABOUT THE SCORECARDThis Scorecard is the fifth published effort by the Council On State Taxation (COST) to objectively analyze state treat-ment of significant procedural and appeal issues that reflect whether states provide fair, efficient, and customer-focused tax administration. This Scorecard expands on and updates the 2001, 2004, 2007, and 2010 versions2 and serves as a tool for policymakers seeking to improve tax administration and the business climate in their states. As with previous versions, this year’s Scorecard is designed to provide objective criteria and research by which to judge state tax administration.The Scorecard’s standards for the “best” in state tax administration remain consistent, but in this version COST undertook to decrease the emphasis on corporate taxes and better reflect overall tax administration in the states. As a result, two previous categories specifically applicable to corporate income-based return filing—filing deadlines and reporting federal adjustments—were combined into one category, with the weight for these items adjusted accordingly. COST will continue to seek ways to expand the scope of the Scorecard to better reflect the breadth of state tax administrative practices. This Scorecard also includes a new category on transparency in state tax administration, focused on publication of redacted letter rulings and administrative and/or tax tribunal decisions.
Objectivity of ScorecardA note on objectivity: the Scorecard is a counterpart to the periodic subjective surveys presented by CFO Magazine in April, 2011 and prior years.3 While the Scorecard evaluates each state’s statutory and regulatory scheme against objective criteria, CFO Magazine asked corporate tax executives questions regarding their subjective views of the states’ tax environments.To properly gauge taxpayer responses to specific state administrative systems, the approach taken by COST (assessing objective criteria) and the approach taken by CFO Magazine (compiling subjective taxpayer responses) should be viewed in conjunction. Taken separately, each approach may be fairly criticized. Analyzing a set of objective criteria creates a useful benchmark for comparison of administrative practices from state to state, but fails to recognize burdensome or unfair administrative practices applied within a sound
By focusing on objective criteria, the 2013 Scorecard gives states the opportunity to enact corrective legislation as a means of improving business climates.
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statutory framework. Conversely, an evaluation of taxpayer responses to subjective questions might mask a deficient statutory framework by recognizing only the goodwill engendered by fair and competent tax administration.
GRADING THE STATESThe first part of the Scorecard evaluates state tax appeals processes by asking two questions: 1) whether the appeals system is truly independent, and 2) whether a taxpayer must prepay the disputed tax or assessment prior to an opportunity for an independent hearing. Two other considerations are also paramount, however, in evaluating appeals systems, and are addressed in these two columns of the Scorecard: 3) whether the tribunal’s judges are required to have experience in evaluating the complexities of state tax law, and 4) whether the taxpayer has the opportunity for a “hearing of record” (i.e., trial de novo) at an independent tribunal that would form the basis of further appeals. Together, these requirements mirror the essential components of the Model State Administrative Tax Tribunal Act developed by the State and Local Tax Committee of the American Bar Association which has been proposed, with COST support, in a number of states. It is COST’s view that these elements, at a minimum, should be a part of any state’s tax appeals process to achieve fairness, efficiency and a customer-focused tax environment.The procedural elements evaluated in this Scorecard consider whether the state has adopted:
• Even-handed statutes of limitations for refunds and assessments;
• Equalized interest rates on refunds and assessments;• Due dates for corporate income tax returns at
least 30 days beyond the federal due date with an automatic extension of the state return due date based on the federal extension;
• Adequate time to file a protest before an independent dispute forum;
• Reasonable and clearly defined procedures for filing amended state income/franchise tax returns following an adjustment to a taxpayer’s federal corporate tax liability; and
• Transparency in the form of published letter rulings (redacted) and administrative/tax tribunal decisions.
The Scorecard also identifies and evaluates any additional ineffective, burdensome or inequitable practices, such as contingent fee audits, duplicative local revenue departments, use of outside counsel to litigate cases, retroactive penalties and interest, or application of False Claims Acts/Qui Tam actions to state tax disputes.By focusing on objective criteria, the 2013 Scorecard gives states the opportunity to enact corrective legislation as a means of improving business climates. Indeed, since the publication of the 2010 COST Scorecard, many states have taken steps to improve their administrative and appeals processes. Some of the more significant improvements are noted in our “awards” section of the Scorecard, above. It is our hope that publication of this Scorecard will spur policymakers towards additional improvements in the rules for tax administration and the independent appeal of tax matters in all states.
Scoring SystemPoint totals for the Scorecard are determined by assessing states 0 to 3 points for the two categories that evaluate state appeals systems, and 0 to 2 points for each procedural practice. Point totals for each category are increased based on the severity of the state’s deviation from COST’s recommendations for achieving a balanced, fair and effective tax system. Specific scores are based on COST’s determination of the relative importance of specific issues to business taxpayers, and the presence or absence of mitigating and/or aggravating circumstances. In general, one point was assigned to the “Other Issues” category for each issue found to impact a state’s fair and efficient tax administration. The final grades are based on the following scale:
Overall Score• A 5 0 to 3 points• B 5 4 to 7 points• C 5 8 to 10 points• D 5 11 to 13 points• F 5 More than 13 points
Summary ResultsThe Summary Table on Page 5 ranks each state’s statutes and rules in the areas described above. Although much progress has been made since the inaugural COST Scorecard, numerous states are significantly behind the curve in providing fair and efficient tax administration and appeals procedures. Detailed survey data for each state is provided beginning in the table on page 11.
It is our hope that publication of this Scorecard will spur policymakers towards additional improvements in the rules for tax administration and the independent appeal of tax matters in all states.
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Independent Dispute Forum
Pay- to- Play
Even-handed Statute of Limitations
Equal Interest Rates
Ample Protest Period
Corporate Return Filing
Burden
Transparency in Guidance
& Rulings
Other Issues
Total Points Overall Grade
AL 2 2 0 0 2 2 1 2 11 D
AK 0 1 0 0 0 1 1 0 3 A2
AZ 0 0 0 0 1 1 1 0 3 A2
AR 3 2 1 0 0 2 2 0 10 C2
CA 3 2 1 2 1 1 1 2 13 D2
CO 3 2 0 1 1 1 1 2 11 D
CT 1 0 0 2 0 2 1 0 6 B
DE 1 0 0 0 0 1 2 2 6 B
DC 1 1 0 2 1 1 2 1 9 C
FL 3 2 0 1 0 2 0 1 9 C
GA 0 1 0 0 1 1 1 2 6 B
HI 1 1 0 2 1 2 0 0 7 B2
ID 2 1 0 0 0 1 1 0 5 B
IL 0 1 0 0 0 2 0 4 7 B2
IN 0 1 0 1 0 1 0 1 4 B1
IA 3 0 0 0 0 1 0 0 4 B1
KS 0 1 0 1 0 1 0 0 3 A2
KY 1 1 1 2 1 1 1 1 9 C
LA 2 2 0 2 1 1 2 3 13 D2
ME 0 0 0 1 0 0 1 0 2 A
MD 0 0 0 0 1 2 2 0 5 B
MA 0 0 0 2 0 2 0 0 4 B1
MI 0 0 2 1 1 2 1 0 7 B2
MN 0 0 0 0 0 1 1 1 3 A2
MS 0 1 0 0 0 2 2 3 8 C1
MO 1 0 0 2 1 1 0 2 7 B2
MT 0 0 0 0 1 1 1 0 3 A2
NE 3 2 0 0 0 1 1 1 8 C1
NV 3 2 0 2 1 n/a 2 0 10 C2
NH 0 0 1 2 0 1 1 1 6 B
NJ 0 0 0 2 0 2 1 1 6 B
NM 3 2 0 0 0 0 0 1 6 B
NY 0 1 0 2 0 2 0 1 6 B
NC 0 1 0 0 1 1 1 0 4 B1
ND 3 0 1 1 1 1 2 0 9 C
OH 0 0 0 0 0 n/a 0 2 2 A
OK 1 0 0 0 0 1 1 1 4 B1
OR 0 1 0 0 1 1 1 1 5 B
PA 0 1 0 2 0 0 0 0 3 A2
RI 1 2 0 2 1 2 0 0 8 C1
SC 1 1 0 2 0 1 0 0 5 B
SD 3 2 0 0 0 1 2 0 8 C1
TN 3 2 0 0 0 1 1 1 8 C1
TX 2 2 0 1 1 1 0 1 8 C1
UT 1 1 0 0 1 1 0 0 4 B1
VT 3 1 0 2 0 2 1 0 9 C
VA 3 0 0 0 0 0 1 0 4 B1
WA 2 2 0 0 1 n/a 1 3 9 C
WV 0 1 0 2 0 2 1 0 6 B
WI 0 0 0 2 0 1 0 2 5 B
WY 0 1 0 2 2 n/a 1 0 6 B
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BAROMETERS OF STATE TAX ADMINISTRATION
Fair, Efficient, Independent AppealsForemost in good tax administration is a fair and efficient tax appeal system. States with fair and efficient tax appeal systems share four essential elements:
• An independent tax tribunal;• Tribunal judges with specific training and
experience in tax law; • No prepayment requirement (or bond posting)
for taxpayers disputing a tax before receiving an independent, impartial hearing; and
• The record for further appeals is established before an independent body.
A state’s ability to recognize the potential for error or bias in its tax department determinations and provide taxpayers access to an independent appeals tribunal is the most important indicator of the state’s treatment of its tax customers.Independent Tribunals: The tax court or tribunal must be truly independent. It must not be located within or report, directly or indirectly, to the department of revenue or to any subordinate executive agency. Without independence, the appearance of objectivity is simply not present. That perception, regardless of its accuracy, necessarily detracts from even exemplary personnel and work product of the adjudicative body. Independent tribunals are less likely to be perceived as driven by concerns over revenue collection, upholding departmental policies, or offending departmental decision-makers.Today well over half the states provide an independent appeals process specifically dedicated to hearing tax cases. Although the structure and rules may differ from state to state, taxpayers in these states are able to establish a record for appeal in an independent adjudicative body, before judges well-versed in tax matters. The ability to reach an independent tribunal, non-judicial or judicial, without prepayment is another key factor of a fair and efficient appeals process. In addition, many tax dispute systems are designed to allow taxpayers and the state adequate opportunity to meet and discuss settlement opportunities before incurring the hazards and costs of litigation.States without an independent tax tribunal or similar appeals system limit a taxpayer’s real ability to challenge a state tax assessment. States that do not offer an independent tribunal, and/or force taxpayers to appeal based on a record established at a non-independent proceeding, are less attractive to businesses and are more likely to see taxpayers engage in structural tax planning to minimize potential exposure in the state.
Trained Judges: Tax tribunal judges must be specifically trained as tax attorneys and have significant state tax experience, and the tribunal should be dedicated solely to deciding tax issues. The tribunal (or court) should be structured to accommodate a range of disputes from less complex tax issues, such as those arising from personal income tax matters, to highly complex corporate tax disputes. The tremendous growth and complexity in the body of tax law and the nature of our multi-jurisdictional economy makes this consideration paramount. Judges not trained in tax law are less able to decide complex corporate tax cases on their merit and a perception exists (rightly or wrongly) that the revenue impact of these complex cases too often helps guide decision-makers through the fog of complicated tax statutes, regulations, and precedent. That perception reflects poorly on a state’s business climate and reputation as a fair and competitive place to do business.No Prepayment Required: Taxpayers should not be required to post bond or pay a disputed tax before an initial hearing. It is unfathomable that taxpayers may still be denied a fair hearing before being deprived of property (i.e., disputed taxes). It is inherently inequitable to force a corporate taxpayer to pay a tax assessment, often based on the untested assertions of a single auditor or audit team, without the benefit of a hearing and the ability to establish a record before an independent trier of fact. Free access to an independent hearing without having one’s property confiscated by the law is especially important during difficult state economic climates—once tax money is paid into the system, it is often difficult or impossible to wrest a refund from the state, even after disputes are resolved in the taxpayer’s favor. There are three degrees of state prepayment requirements:• Full “Pay to Play”: Since Massachusetts and Hawaii
eliminated their full “pay-to-play” requirements, we are unaware of any state that requires taxpayers to pay an assessed tax upon receipt of a notice of assessment without an opportunity to contest that assessment before even a non-independent tax forum such as the tax commissioner or an administrative hearing officer. Such systems were the scourge of fair tax administration; their elimination represents a significant step forward in fairness.
A state’s ability to recognize the potential for error or bias in its tax department determinations and provide taxpayers access to an independent appeals tribunal is the most important indicator of the state’s treatment of its tax customers.
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• Partial “Pay to Play”: While no state currently requires payment of a disputed tax prior to the administrative appeals process, some states still require payment of the tax or posting of a bond to obtain access to the circuit or district court level in the case of an adverse decision by an independent non-judicial body, or if the taxpayer elects to bypass the non-judicial forum and proceed directly to the circuit or district court level. In those states, taxpayers are at least granted a hearing before a non-judicial tax tribunal, an administrative hearing officer, or the state tax commissioner before such payment is extracted. The perception of unfairness is more acute, of course, in partial pay-to-play states where the initial hearing is before an adjudicatory body that is not independent of the state’s DOR.
• No “Pay to Play”: In some states taxpayers do not have to pay a disputed tax until all appeals are exhausted. These systems are perceived to be the most fair—in large part because taxpayers are not held hostage by the jurisdiction in possession of the taxpayer’s funds.
Jeopardy Situations Justify Prepayment: We do not question the necessity of state jeopardy assessment and collection authority. If a state department of revenue feels that a particular tax assessment is in jeopardy based on the facts and circumstances before it, it should certainly issue a jeopardy assessment on that amount. In those circumstances states need the flexibility to move quickly and should do so as long as minimum due process protections are afforded. Such assessments are a legitimate means of protecting the state fisc. However, the jeopardy assessments should only be used in extreme circumstances, and the burden of proving that the assessment is in jeopardy should fall on the state. It would be an extremely unusual circumstance for a state to find it necessary to impose a jeopardy assessment on a publicly traded company.
Basic Procedural Provisions Reflecting Good Tax AdministrationIn addition to an independent tax tribunal accessible without prepayment, state tax administration should include a number of fundamental components necessary to a fair, efficient, and customer-focused state tax system. The following are basic procedural elements that should be included in every state’s law:Even-Handed Statutes of Limitations: Statutes of limitation should apply even-handedly to both assessments and refund claims. Forcing taxpayers to meet one statute to apply for a refund while granting the tax administrator additional time to issue an assessment is unfair and should not be tolerated in a voluntary tax system. A three-year statute of limitations for assessments should be accompanied by a three-year statute of limitations for refund claims. States with unusual (biased) rules or with unequal statutes of
limitations to report federal adjustments are also noted. In addition, claims for refund based on constitutional challenges should not be singled out for discriminatory treatment by shortening the statute of limitations.
Equalized Interest Rates: Interest rates should apply equally to both assessments and refund claims. Failure to equalize interest rates diminishes the value of the taxpayer’s remedy of recovering tax monies to which it is legally entitled. Interest rates are meant to compensate for the lost time-value of money and should apply equally to both parties. The date from which interest begins to run may also be important. Because states levy interest from the due date of the return, taxpayers should receive interest from the date of the overpayment of the tax on an original return, although no interest is acceptable if paid within a reasonable time period, say 60 days, to allow state processing of the payment. For separate refund claims, interest should be paid from the date of overpayment of the tax—typically the due date of the original return—and not the date of the filing of the refund claim. Refunds and liabilities for the same taxpayer should also offset each other in calculating the amount of interest and penalty due.
Protest Periods: The first step in the administrative process in most states is the issuance of an assessment with notification of a right to protest. That protest period should be at least 60 days and preferably 90 days. The American Bar Association’s Model State Administrative Tax Tribunal Act recommends a 90-day protest period. Any protest period shorter than 60 days is unreasonable and could jeopardize a taxpayer’s ability to fully respond to a proposed assessment. A notice period of 60 days or longer is of increasing importance in a global economy where taxpayers are working to comply with the laws of numerous jurisdictions.
Many states have increased the number of days to submit a protest as compared to prior studies. Even so, numerous states still offer less than 60 days to file protests. While all of the states now generally offer at least 30 days to protest a tax assessment, COST hopes to see all states grant at least 60 days and preferably 90 days.
Transparency through publication of tax guidance and rulings is widely recognized as a hallmark of fair and efficient tax administration. Simply put, “secret tax laws” benefit neither the state in its administration of the statutes nor the public in complying with them.
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Return Due Date and Automatic Extensions: The state’s corporate income tax return due date should be at least 30 days after the federal tax return due date, or the state’s extended due date should be at least 30 days after the federal extended due date. Further, the state’s corporate income tax return due date should be automatically extended simply by obtaining a federal extension. By extending state due dates to this point, state tax administrators allow taxpayers to file correct returns based on complete federal return information. Although corporate taxpayers often file a single consolidated federal return, the adjustments necessary to generate the multitude of state tax returns are complex and time-consuming. A minimum of 30 days beyond the extended federal due date is needed to complete these adjustments. To ease administrative burdens, an automatic state extension should only require attaching a copy of the extended federal return with the state return to qualify. State Reporting Requirements for Federal Tax Changes: For a large multistate company and subsidiaries, an adjustment or change to a prior federal return can trigger hundreds, if not thousands, of amended return requirements at the state level. Many states have inconsistent and unreasonable requirements for taxpayers attempting to report federal tax changes from prior years to the states. Such circumstances may arise upon the final resolution of a legal dispute on the federal return or upon conclusion of a multiple-year federal audit that impacts state returns, usually after state statutes of limitation have expired. Because businesses typically operate in multiple jurisdictions, confusion arises over when notice of a federal change must be filed with a state (final determination) and how it is to be filed (specialized forms are often hard to obtain or difficult to complete). In many states, the time period allowed to file the numerous reports required to reflect a federal change is also far too short. To address these concerns, it is important that states clearly define, by regulation or statute, what constitutes a “final determination” that will trigger a taxpayer’s requirement to report the change to affected states. Taxpayers should be provided at least six months (or 180 days) to file an amended return or worksheet to the state to notify it of the changes. Finally, if the normal statute of limitations for the issuance of a tax assessment has expired, the only tax issues subject to adjustment when a taxpayer reports a federal tax change should be the federal tax changes. The statute of limitations should not be reopened for issues beyond the scope of the federal tax changes. The following are essential elements of a state reporting procedure for changes made to a taxpayer’s federal income tax return:• Final Determination: All states imposing a corporate
income tax require a taxpayer to report changes in federal taxable income to the state. In the majority of states the requirement is triggered when a “final determination” is made regarding the federal income tax return (e.g.,
issuance of a Revenue Agent’s Report). However, some states have no such definition. Although the Multistate Tax Commission promulgated a model uniform statute for reporting federal tax adjustments, with accompanying model regulation, in August, 2003, the states are not using a uniform definition as to when a federal tax change constitutes a “final determination” to be reported to the state.4 This is unfortunate because it unnecessarily creates compliance problems and wrongfully subjects taxpayers to concomitant penalties and interest for noncompliance. COST suggests the following “best practice” as a workable definition, primarily based on the statutory definition of “final determination” used by New Hampshire. “A ‘final determination’ is deemed to occur when the latest of any of the following activities occurs with respect to a federal taxable year:
(1) The taxpayer has made a payment of any additional income tax liability resulting from a federal audit, the taxpayer has not filed a petition for redetermination or claim for refund for the portions of the audit for which payment was made and the time in which to file such petition or claim has lapsed. (2) The taxpayer has received a refund from the U.S. Treasury that resulted from a federal audit. (3) The taxpayer has signed a federal Form 870-AD or other IRS form consenting to the deficiency or consenting to any over-assessment. (4) The taxpayer’s time for filing a petition for redetermination with the U.S. Tax Court has expired. (5) The taxpayer and the IRS enter into a closing agreement. (6) A decision from the U.S. Tax Court, district court, court of appeals, Court of Claims, or Supreme Court becomes final.”
• Time Period for Reporting: Taxpayers face a variety of due dates with respect to reporting IRS adjustments, from 30 days to 2 years. COST recommends at least 180 days to report IRS adjustments to states, with the ideal time frame one year or greater. A minimum of 180 days (or six months) is required to allow multijurisdictional taxpayers adequate time to report federal tax changes to the state and local level. Presently, thirteen states allow a reporting period of 180 days or more (with the loss of Ohio due to adoption of a gross receipts tax, this represents a net gain of four states from the last Scorecard). Kudos to Oklahoma and Virginia for allowing taxpayers one year to report such changes.
• State Statutes Waived Only for Federal Tax Changes: Some states allow every aspect of the state return to be
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open for adjustment following a change in federal income tax liability even though the state’s normal statute of limitations has expired. Other states have statutes that are not clear (and/or lack case law) to put the taxpayer on notice that only federal tax changes are open for audit when the state’s normal statute of limitations period has passed. When the normal time period for the state DOR to assess additional tax and a taxpayer to claim a refund has expired, only those items that are changed as a result of the federal income tax change should be open for adjustment (tax due and refund).
Transparency in Tax Guidance and Administrative RulingsAs illustrated by the American Institute of Certified Public Accountants’ 2003 publication, “Guiding Principles for Tax Law Transparency,” and the recent efforts of the American Bar Association’s Section of Taxation, transparency through publication of tax guidance and rulings is widely recognized as a hallmark of fair and efficient tax administration. Simply put, “secret tax laws” benefit neither the state in its administration of the statutes nor the public in complying with them. While individual taxpayers may perceive advantages in obtaining what they believe is a beneficial ruling, ultimately the broader taxpaying public pays the price for inconsistency in the application of the tax laws. Tax Analysts has taken a leading role in advocating for transparency in state tax administration. In a recent article, Tax Analysts’ editors noted that “it is difficult to measure the transparency of a state’s tax system… But to be most effective for purposes of ranking, measures of transparency must be objective. That is, the measures must be easily identified through research and they must be attainable by all states.”5 In addition to independent tax tribunals, Tax Analysts identifies publication of letter rulings and administrative-level opinions as areas in which states can be ranked (indeed, Tax Analysts performed preliminary research that they kindly shared and we incorporated into this Scorecard).COST recognizes that there are practical limitations on publication of tax guidance. Clearly, for letter rulings and informal administrative hearings to be effective (and utilized), taxpayers’ identities must be redacted. In some cases, not publishing, or providing generalized guidance, for redundant ruling requests or requests for interpretation of unambiguous law may be justified. Further, some states may have a dearth of controversy in certain areas of tax, explaining a lack of published rulings on, for example, corporate income tax issues. Regarding administrative proceedings, a state may choose not to publish informal administrative hearings, but then publish a tax tribunal decision where the record is established. The fundamental question that we seek to answer is: does the state provide a meaningful and reasonably
complete library of letter rulings and administrative decisions, so that the broader taxpaying community may ascertain how the tax law has been applied and thus may be applied under similar facts. This may be one of the more difficult areas to measure, but, as Tax Analysts suggests, is essential nonetheless for a measurement of fairness in tax administration.
Other Significant Procedural IssuesLike the 2010 Scorecard, the 2013 Scorecard includes an “Other Issues” column. In preparing the Scorecard, we surveyed tax practitioners, asking them to identify additional issues that impact fair and efficient tax administration in the state. This Scorecard assigns points (generally one point per issue) to those states identified as having negative practices; the adjustments are identified in the chart following this discussion. Adjustments were made based on, but not limited to, the following practices: independent local revenue departments which create disconformity and complexity; use of outside paid counsel to litigate tax matters (sometimes fees for these counsels are directly charged to taxpayers); the application of statutes on a retroactive basis; and the imposition of retroactive penalties and interest. Finally, we note whether a state has utilized False Claims Acts/Qui Tam actions for state tax disputes. Applying such “whistleblower” statutes in the state tax arena—where significant “grey” areas exist—undermines the role of the tax administrator in impartially applying the tax laws, creates uncertainty and conflicting interpretations of complex tax issues, applies onerous penalties to non-fraudulent behavior, and creates perverse incentives to increase the cost of litigation to force settlement. States should guard against utilizing these and similar unfair and burdensome practices.
DETAILED SURVEY DATAThe table beginning on page 11 provides detailed survey data for each state. At least one practitioner from each state and the tax agency of each state were asked to review and offer corrections to the data and/or related survey questions (below). Where received, responses were integrated into the chart as appropriate to reflect the current status of the law in each state. COST extends its gratitude to those practitioners and tax agency employees who assisted in compiling the data necessary for this study. Note that certain exceptions to the general rules may exist but were not included. Further, we were not always able to reconcile our research and the responses by in-state practitioners with the responses by the tax agency; this demonstrates the lack of clarity surrounding some of the issues. Accordingly, this document is not intended to be used as a comprehensive listing of legal authority for the issues identified, and taxpayers are cautioned to research individual state laws.
10
Survey Questions for Practitioners and Administrators1. Does the state have an even-handed statute of limitations
for refunds and assessments?
2. Are the interest rates on assessments and refunds the same?
3. Does a taxpayer have at least 60 days to appeal an assessment?
4. For state taxes based on the taxpayer’s federal corporate income tax return, is the state return due at least 30 days after the federal tax return due date?
5. Does a taxpayer automatically obtain an extension on filing its state tax return if the taxpayer has obtained a federal extension?
6. Does the state have an independent appeal forum dedicated to handling tax disputes (includes an administrative law judge if the ALJ’s decision cannot be overridden by the revenue department)?
7. Excluding jeopardy assessments, is prepayment or posting of a bond required to have an independent appeal forum hearing?
8. What constitutes a “final determination” when a taxpayer has to report a change to its federal tax liability to the state?
9. Do non-federal tax changes, such as a change of liability reported to another state, also have to be reported (e.g., another state changes the taxpayer’s apportionment)?
10. When do changes in the taxpayer’s federal tax liability have to be reported to the state, and can a taxpayer obtain an extension?
11. What type of return/form is required to report a change in a taxpayer’s federal tax liability to the state?
12. If the normal statute of limitations is closed for modifying the state tax return, is the revenue department limited to only making changes based on the federal tax changes?
13. Does the state issue binding, written guidance to requesting taxpayers (e.g., letter rulings), and does the state publish such (redacted) guidance with appropriate protections for taxpayer confidentiality?
14. Does an administrative adjudicatory body (e.g., tax agency hearings division and/or tax tribunal) that regularly hears tax cases or appeals publicly release its rulings?
15. What additional issues are impacting fair and efficient tax administration?
11
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
AL
No
. W
hile
ta
xpa
yer
ca
n a
pp
ea
l to
A
LJ d
ed
ica
ted
to
ha
nd
ling
ta
x d
ispu
tes,
ALJ
is
ap
po
inte
d b
y a
nd
is
an
em
plo
yee
of
the
AL
DO
R.
ALA
. C
OD
E §
§ 4
0-2A
-7(b
)(5
), 4
0-2A
-9.
Ho
we
ver,
the
ALJ
’s
de
cisi
on
ca
nn
ot
be
o
verr
idd
en
by
the
AL
DO
R.
Yes.
Pa
yme
nt
(or
a le
tte
r of c
red
it o
r ap
pe
al b
on
d)
is re
qu
ired
if t
he
a
pp
ea
l is
ma
de
d
irec
tly t
o C
ircu
it C
ou
rt a
nd
do
es
no
t in
volv
e a
de
nie
d
Re
fun
d c
laim
. A
LA.
CO
DE
§ 4
0-2A
-7(b
)(5
)b.2
.Pa
yme
nt
is n
ot
req
uire
d fo
r ap
pe
als
to t
he
Ad
min
istra
tive
La
w D
ivisi
on
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
ALA
. CO
DE
§
40-2
A-7
(b)(
2).
Re
fun
d –
ALA
. CO
DE
§ 4
0-2A
-7(c
)(2)
.
Inte
rest
rate
s:
Yes,
fed
era
l u
nd
erp
aym
en
t ra
te,
eq
ua
lly a
pp
lied
.U
nd
erp
aym
en
t –
ALA
. CO
DE
§ 4
0-1-
44(a
).O
verp
aym
en
t –
ALA
. C
OD
E §
40-
1-44
(b).
St
ate
ad
op
ts IR
S “h
ot
inte
rest
” ru
le
for l
arg
e c
orp
ora
te
un
de
rpa
yme
nts
.
30 d
ays
for
pre
limin
ary
a
sse
ssm
en
t; 3
0 d
ays
fo
r fin
al a
sse
ssm
en
t.
ALA
. CO
DE
§§
40
- 2A
-7(b
)(4)
, 40
-2A
-7(b
)(5)
.30
-da
y fin
al
ass
ess
me
nt
ap
pe
als
pe
riod
be
gin
s o
n
da
te o
f “e
ntr
y” o
f th
e fi
na
l ass
ess
me
nt,
n
ot
wh
en
ac
tua
lly
ma
iled
or d
eliv
ere
d.
No
. R
etu
rn is
du
e
the
15t
h d
ay
of t
he
3r
d m
on
th fo
llow
ing
c
lose
of t
axa
ble
ye
ar.
ALA
. CO
DE
§ 4
0-18
-39.
Yes,
ext
en
sion
up
to
six
mo
nth
s is
au
tom
atic
an
d
no
t d
ep
en
de
nt
on
fe
de
ral e
xte
nsio
n.
ALA
. AD
MIN
. CO
DE.
r.
810-
3-39
-.02
.
Va
gu
e d
efin
itio
n o
f fin
al d
ete
rmin
atio
n
in A
LA. C
OD
E §
40
-2A
-7(b
).IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
on
an
a
me
nd
ed
retu
rn.
No
sta
tuto
ry t
ime
p
erio
d fo
r filin
g
retu
rn t
o re
po
rt
fed
era
l ch
an
ge
, bu
t A
L D
OR
ca
n im
po
se
5% n
eg
lige
nc
e
pe
na
lty fo
r fa
ilin
g
to c
om
ply
. A
LA.
AD
MIN
. CO
DE.
r.
810-
3-40
-.01
.
Re
ven
ue
rulin
gs
are
ava
ilab
le
with
ta
xpa
yers
’ id
en
tifyi
ng
in
form
atio
n
red
ac
ted
. A
re
lativ
ely
sm
all
nu
mb
er a
re
pu
blis
he
d o
n t
he
AL
DO
R’s
we
bsit
e.
The
Ad
min
istra
tive
La
w D
ivisi
on
’s ru
ling
s a
re p
ub
lish
ed
to
th
e A
L D
OR
’s
we
bsit
e, b
ut
mu
st b
e
sea
rch
ed
an
d a
re
no
t lis
ted
in o
rde
r of
rele
ase
.
1) F
ailu
re t
o e
na
ct
2013
“TB
OR
II”
leg
isla
tion
.2)
DO
R u
ses
ou
tsid
e
co
un
sel i
n c
om
ple
x ta
x lit
iga
tion
.3)
Lo
ca
l ju
risd
ictio
ns
hire
priv
ate
au
diti
ng
fir
ms.
4) P
osit
ive
: “O
ne
Sp
ot”
leg
isla
tion
e
na
cte
d t
o c
rea
te
a s
ing
le p
oin
t o
f fil
ing
an
d p
aym
en
t fo
r Sta
te a
nd
loc
al
sale
s, u
se a
nd
ren
tal
taxe
s.
AK
Yes,
th
e O
ffic
e
of A
dm
inist
rativ
e
He
arin
gs
with
in
the
De
pa
rtm
en
t o
f Ad
min
istra
tion
. A
LASK
A S
TAT.
§ 4
3.05
.405
.
No
. Ta
x is
no
t re
qu
ired
to
be
p
aid
to
ap
pe
al
to t
he
Offi
ce
of
Ad
min
istra
tive
H
ea
ring
s. I
t m
ust
b
e p
aid
, or a
bo
nd
p
ost
ed
, to
ap
pe
al
to S
up
erio
r Co
urt
.
ALA
SKA
STA
T. §
43
.05.
480(
b).
SOL:
Ye
s. A
sse
ssm
en
t –
3 ye
ars
. A
LASK
A
STA
T. §
43.
05.2
60(a
).
Re
fun
d –
La
ter o
f 3
yea
rs fr
om
filin
g o
r 2
yea
rs fr
om
da
te
taxe
s p
aid
. A
LASK
A
STA
T. §
43.
05.2
75(a
)(1
).
Inte
rest
rate
s: Y
es,
g
rea
ter o
f Fe
de
ral
rese
rve
rate
p
lus
5%, o
r 11%
, e
qu
ally
ap
plie
d.
Un
de
rpa
yme
nt
– A
LASK
A S
TAT.
§
43.
05.2
25(1
).
Ove
rpa
yme
nt
– A
LASK
A S
TAT.
§
43.
05.2
80(a
), §
43
.05.
225(
1).
60 D
ays
to
ap
pe
al
an
ass
ess
me
nt
to
the
De
pa
rtm
en
t’s
inte
rna
l ap
pe
al
offi
ce
r in
an
info
rma
l c
on
fere
nc
e p
roc
ess
. A
LASK
A S
TAT.
§
43.0
5.24
0(a
).
Yes.
Ta
xpa
yer
pe
rmitt
ed
to
file
re
turn
with
in 3
0 d
ays
a
fte
r fe
de
ral r
etu
rn
du
e.
ALA
SKA
STA
T. §
43
.20.
030(
a).
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
if
no
ta
x is
du
e.
Inst
ruc
tion
s to
Fo
rm
0405
-611
.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in A
LASK
A
STA
T. §
43.
20.0
30(d
).IR
S c
ha
ng
es
mu
st b
e
rep
ort
ed
in w
ritin
g
with
in 6
0 d
ays
. A
LASK
A S
TAT.
§ 4
3.20
.030
(d).
Fed
era
l RA
R o
pe
ns
en
tire
sta
te re
turn
to
a
ud
it. A
LASK
A S
TAT.
§ 4
3.20
.200
(b).
No
. Th
e D
ep
art
me
nt
ma
y iss
ue
ad
viso
ry
bu
lletin
s st
atin
g
the
De
pa
rtm
en
t’s
inte
rpre
tatio
n o
f p
rovi
sion
s o
f ALA
SKA
ST
AT.
§ 4
3.55
(O
il a
nd
G
as
Pro
du
ctio
n T
ax
Law
s), b
ut
the
se a
re
no
t b
ind
ing
on
th
e
De
pa
rtm
en
t.O
ffic
e o
f A
dm
inist
rativ
e
He
arin
gs
de
cisi
on
s p
ost
ed
to
we
bsit
e.
De
cisi
on
s m
ay
be
se
arc
he
d
an
d b
row
sed
by
ca
teg
ory
.
12
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
AZ
Yes,
th
e A
rizo
na
Bo
ard
of T
ax
Ap
pe
als.
AR
IZ. R
EV.
STA
T. A
NN
. §§
42-
1252
, 42-
1253
.
No
. G
en
era
lly, o
nly
th
ose
am
ou
nts
no
t p
rote
ste
d m
ust
be
p
aid
. A
RIZ
. REV
. STA
T.
AN
N. §
42-
125
1(A
).
SOL:
Ye
s, 4
ye
ars
for
bo
th. A
sse
ssm
en
t –
AR
IZ. R
EV. S
TAT.
AN
N.
§ 4
2-11
04(A
). R
efu
nd
–
AR
IZ. R
EV. S
TAT.
A
NN
. §§
42-
1104
(A),
42
-110
6(A
).
Inte
rest
rate
s: Y
es,
fe
de
ral s
ho
rt-t
erm
ra
te p
lus
3%, e
qu
ally
a
pp
lied
. A
RIZ
. REV
. ST
AT.
AN
N. §
42-
1123
(A).
90 d
ays
fro
m d
ate
of
ma
ilin
g fo
r in
div
idu
al
inc
om
e t
ax
pro
test
s;
45 d
ays
fro
m
rec
eip
t o
f no
tice
to
ta
xpa
yer f
or
all
oth
er t
ax
pro
test
s.
AR
IZ. R
EV. S
TAT.
AN
N.
§ 4
2-11
08(B
).
Yes.
Re
turn
is d
ue
15
th d
ay
of 4
th
mo
nth
aft
er t
he
en
d
of t
he
ca
len
da
r ye
ar
or fi
sca
l ye
ar.
AR
IZ.
REV
. STA
T. A
NN
. §
43-3
25.
Yes.
Ext
en
sion
is
au
tom
atic
if 9
0% o
f th
e t
ax
is p
aid
at
the
tim
e o
f th
e g
ran
t o
f fe
de
ral e
xte
nsio
n.
AR
IZ. R
EV. S
TAT.
AN
N.
§ 4
2-11
07(B
).
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in A
RIZ
. R
EV. S
TAT.
AN
N. §
43-
327(
G).
90 d
ays
to
file
a
co
py
of t
he
fin
al
de
term
ina
tion
or a
n
am
en
de
d re
turn
. A
RIZ
. REV
. STA
T. A
NN
. §
43-
327(
A).
De
ficie
nc
ies
ma
y b
e a
sse
sse
d w
ithin
6
mo
nth
s a
fte
r filin
g
the
fed
era
l ch
an
ge
. A
RIZ
. REV
. STA
T. A
NN
. §
42-
1104
(A)(
6).
A li
mite
d n
um
be
r of
red
ac
ted
priv
ate
le
tte
r ru
ling
s a
re
pu
blis
he
d o
n t
he
A
Z D
OR
’s w
eb
site
, a
lon
g w
ith re
da
cte
d
de
cisi
on
s o
f th
e
AZ
DO
R’s
He
arin
g
Offi
ce
an
d D
irec
tor’
s O
ffic
e a
s re
qu
ired
by
AR
IZ. R
EV. S
TAT.
AN
N.
§ 4
2-20
77.
Ariz
on
a B
d. o
f Ta
x A
pp
ea
ls d
ec
isio
ns
are
pu
blis
he
d t
o t
he
Bo
ard
’s w
eb
site
. A
t th
is tim
e, d
ec
isio
ns
po
ste
d fo
r 200
0-20
08.
AR
No
. H
ea
ring
Offi
ce
r is
ap
po
inte
d b
y th
e
Dire
cto
r of F
ina
nc
e
an
d A
dm
inist
ratio
n.
A
RK.
CO
DE
AN
N. §
26
-18-
405.
Yes.
Th
e t
axp
aye
r m
ay
1) p
ay
all
or a
po
rtio
n o
f a
sse
ssm
en
t, a
nd
th
e
tax
ag
en
cy
ma
y p
urs
ue
co
llec
tion
a
ctiv
itie
s o
n u
np
aid
a
mo
un
ts; o
r 2)
file
b
on
d (
two
tim
es
am
t. o
f de
ficie
nc
y)
to s
ec
ure
pa
yme
nt
of t
ax.
AR
K.
CO
DE
AN
N. §
§
26-1
8-40
6(a
)(1)
(A),
26
-18-
406(
a)(
2)(A
).
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
AR
K. C
OD
E A
NN
. §
26-
18-3
06(a
).
Re
fun
d –
AR
K. C
OD
E A
NN
. § 2
6-18
-306
(i).
Ho
we
ver,
un
eve
n
sta
tute
follo
win
g
fed
era
l ch
an
ge
; m
ust
file
with
in 9
0 d
ays
of c
ha
ng
e.
AR
K. C
OD
E A
NN
. §§
26
-18-
306(
b)(
1), 2
6-18
-306
(i)(2
).
Inte
rest
rate
s:
Yes,
10%
, e
qu
ally
ap
plie
d.
Un
de
rpa
yme
nt
– A
RK.
CO
DE
AN
N.
§ 2
6-18
-508
(1).
Ove
r-p
aym
en
t –
AR
K.
CO
DE
AN
N. §
26-
18-
508(
3).
60 d
ays
. A
RK.
CO
DE
AN
N.
§ 2
6-18
-404
(c)
(1).
No
. R
etu
rn is
du
e
on
Ma
rch
15t
h
for c
ale
nd
ar y
ea
r ta
xpa
yers
. AR
K.
CO
DE
AN
N. §
26-
51-
806(
a)(
3).
Yes.
Ta
xpa
yers
re
qu
est
ing
a
uto
ma
tic e
xte
nsio
n
of t
he
fed
era
l re
turn
h
ave
un
til t
he
e
xte
nd
ed
fed
era
l d
ue
da
te t
o fi
le t
he
st
ate
retu
rn.
AR
K.
CO
DE
AN
N.
§ 2
6-51
-80
7(a
)(1)
.
No
sp
ec
ific
d
efin
itio
n o
f fin
al
de
term
ina
tion
; h
ow
eve
r, th
e
taxp
aye
r’s
rec
eip
t o
f th
e n
otic
e
an
d d
em
an
d fo
r p
aym
en
t b
y th
e
IRS
is a
trig
ge
ring
e
ven
t fo
r re
po
rtin
g
ch
an
ge
s. A
RK.
C
OD
E A
NN
. § 2
6-18
-30
6(b
)(1)
.IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
90 d
ays
on
an
a
me
nd
ed
retu
rn.
AR
K. C
OD
E A
NN
. §
26-1
8-30
6(b
)(1)
.
Leg
al o
pin
ion
s o
f th
e A
R D
OR
are
no
t p
ub
lish
ed
, bu
t a
re
sub
jec
t to
disc
losu
re
in re
da
cte
d fo
rm
un
de
r FO
IA. A
RK.
C
OD
E A
NN
. §
25-
19-1
03(5
)(A
); R
ule
G
R-7
5.F.
All
info
rma
tion
re
late
d t
o
ad
min
istra
tive
a
pp
ea
ls a
re
co
nfid
en
tial a
nd
no
t su
bje
ct
to re
lea
se
in a
ny
form
. A
RK.
C
OD
E A
NN
. § 2
6-18
-30
3(a
).
13
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
CA
No
. Th
e S
tate
Bo
ard
o
f Eq
ua
liza
tion
(“
SBE”
) h
ea
rs
ap
pe
als
on
c
orp
ora
te in
co
me
/fr
an
ch
ise t
axe
s (a
dm
inist
ere
d b
y th
e
Fra
nc
hise
Ta
x Bo
ard
, o
r FTB
) a
nd
sa
les/
use
ta
xes
(ad
min
iste
red
b
y th
e S
BE).
Th
e
SBE
an
d F
TB h
ave
o
verla
pp
ing
bo
ard
m
em
be
rs.
CA
L.
REV
. & T
AX
. CO
DE
§ 1
9045
et
seq
.
SBE
me
mb
ers
are
e
lec
ted
; no
ta
x e
xpe
rtise
is re
qu
ired
.
No
t b
efo
re S
BE
he
arin
g. H
ow
eve
r, a
ta
xpa
yer m
ust
pa
y ta
x &
file
Re
fun
d
cla
im fo
r de
no
vo
revi
ew
at
Sup
erio
r C
ou
rt.
CA
L. R
EV.
& T
AX
. CO
DE
§
1938
2. C
urr
en
tly, C
A
take
s th
e p
osit
ion
th
at
“ta
x” in
clu
de
s a
cc
rue
d in
tere
st.
CA
L. R
EV. &
TA
X.
CO
DE
§ 1
9101
(c)(
1).
SOL:
Ye
s, 4
ye
ars
for
bo
th. A
sse
ssm
en
t –
CA
L. R
EV. &
TA
X.
CO
DE
§§
190
57(A
),
1906
7(A
), 1
9065
. R
efu
nd
– C
AL.
REV
. &
TA
X. C
OD
E §
§
1930
6(A
), 1
9308
. U
ne
ven
sta
tute
fo
llow
ing
fed
era
l c
ha
ng
e.
CA
L. R
EV.
& T
AX
. CO
DE
§§
19
060(
B), 1
9311
.
Inte
rest
rate
s: N
o.
U
nd
erp
aym
en
t –
Fed
era
l u
nd
erp
aym
en
t ra
te.
CA
L. R
EV.
& T
AX
. CO
DE
§§
19
101(
a),
195
21(a
).
Ove
rpa
yme
nt
– Fe
de
ral r
ate
for
pe
rso
na
l in
co
me
ta
x; fo
r co
rpo
ratio
ns,
le
sse
r of 5
% o
r b
on
d e
qu
iva
len
t ra
te o
f 13-
we
ek
tre
asu
ry b
ills.
CA
L.
REV
. & T
AX
. CO
DE
§§
195
21(a
)(1)
(B),
19
521(
a)(
1)(C
).
30/6
0 d
ays
. 60
da
ys
for I
nc
om
e/f
ran
ch
ise
tax.
CA
L. R
EV. &
TA
X. C
OD
E §
§
1904
1(a
), 1
9042
.30
da
ys t
o a
pp
ea
l sa
les/
use
ta
x a
sse
ssm
en
t. C
AL.
R
EV. &
TA
X. C
OD
E §
65
61.
No
. St
ate
retu
rn is
d
ue
15t
h d
ay
of 3
rd
mo
nth
aft
er c
lose
of
taxa
ble
ye
ar.
CA
L.
REV
. & T
AX
. CO
DE
§
1860
1.Ye
s. T
axp
aye
r ma
y fil
e o
n o
r be
fore
th
e 1
5th
da
y o
f th
e
10th
mo
nth
of t
he
c
lose
of t
he
ta
xab
le
yea
r with
ou
t fil
ing
a
writ
ten
req
ue
st.
CA
L. R
EV. &
TA
X.
CO
DE
§ 1
8604
; 201
2 C
A In
stru
ctio
ns
for
Form
100
.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in 1
8 C
AL.
CO
DE
REG
S.
§19
059(
e).
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
6
mo
nth
s. C
AL.
R
EV. &
TA
X. C
OD
E §
18
622(
a).
If fin
al d
ete
rmin
atio
n
is p
en
din
g,
an
am
en
de
d
“pro
tec
tive
cla
im”
retu
rn m
ay
be
su
bm
itte
d t
o k
ee
p
SOL
op
en
. C
al.
Re
v.
& T
ax.
Co
de
§18
622;
C
AL.
CO
DE
REG
S. t
it.
18, §
190
59.
FTB
ma
y m
ake
no
n-
IRS
ad
just
me
nts
b
ase
d o
n fe
de
ral
wa
ive
r. C
AL.
REV
. &
TAX
. CO
DE
§ 1
9065
.
Yes,
se
lec
ted
Ch
ief
Co
un
sel R
ulin
gs
are
ava
ilab
le fo
r ta
x ye
ars
200
0-20
12 w
ith t
axp
aye
r in
form
atio
n
red
ac
ted
. O
the
r FTB
g
uid
an
ce
, no
tice
s,
me
mo
ran
da
, an
d
info
rma
tion
lett
ers
c
an
be
fou
nd
as
we
ll. F
urt
he
r, th
e
SBE
issu
es
rulin
gs
(Re
g. 1
705)
an
d
an
no
tatio
ns
(Re
g.
5700
).Ef
fec
tive
Ja
nu
ary
1,
201
3, C
AL.
REV
. &
TA
X. C
OD
E §
40
req
uire
s th
e S
BE t
o
pu
blis
h o
n it
s w
eb
site
w
ritte
n o
pin
ion
s fo
r ce
rta
in m
att
ers
in
volv
ing
am
ou
nts
in
co
ntr
ove
rsy
of
$500
,000
or m
ore
.
1) R
etr
oa
ctiv
e
en
ac
tme
nt
of 2
0%
un
de
rpa
yme
nt
pe
na
lty a
nd
50%
in
tere
st p
ost
-a
mn
est
y p
en
alty
. C
AL.
REV
. & T
AX
. C
OD
E §
§ 1
9138
, 19
777.
5.2)
Lo
ca
l ju
risd
ictio
ns
hire
co
ntin
ge
nt
fee
a
tto
rne
ys fo
r ta
x A
sse
ssm
en
t c
ase
s.3)
FTB
co
nd
uc
ts
Inte
rest
ed
Pa
rtie
s M
ee
ting
s to
he
ar
pu
blic
co
mm
en
ts
on
pro
po
sed
re
gu
latio
ns,
issu
es,
or
oth
er m
att
ers
.
14
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
CO
No
. C
OLO
. REV
. ST
AT.
§§
39-
21-1
03 t
o
39-2
1-10
5. T
axp
aye
r m
ay
ap
pe
al t
he
a
dm
inist
rativ
e
he
arin
g d
ec
isio
n
to t
he
dist
rict
co
urt
w
he
re t
he
ta
xpa
yer
resid
es.
Yes.
With
in 1
5 d
ays
o
f filin
g s
uit
in D
istric
t C
ou
rt, t
axp
aye
r m
ust
pa
y d
ispu
ted
a
mo
un
t o
r po
st
bo
nd
for t
wo
tim
es
the
disp
ute
am
ou
nt.
C
OLO
. REV
. STA
T. §
39
-21-
105(
4).
SOL:
Ye
s, 4
ye
ars
fo
r co
rpo
rate
ta
x;
3 ye
ars
for a
ll o
the
r ta
xes.
Ass
ess
me
nt
– C
OLO
. REV
. STA
T. §
§
39-2
1-10
7(2)
(c
orp
.),
39-2
1-10
7(1)
(o
the
r).
Re
fun
d –
CO
LO. R
EV.
STA
T. §
§ 3
9-21
-108
(1)
(co
rp.)
, 39-
21-1
08(1
) (o
the
r).
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– Pr
ime
rate
plu
s 3%
(3
% d
isco
un
t if
pa
id
with
in 3
0 d
ays
).
CO
LO. R
EV. S
TAT.
§
39-2
1-10
9.O
verp
aym
en
t –P
rime
rate
for
refu
nd
s o
ver $
5,00
0 o
r mo
re t
ha
n 1
0%
of n
et
liab
ility
. A
ll o
the
rs, p
rime
rate
p
lus
3%.
CO
LO.
REV
. STA
T. §
39-
21-
110.
5(2)
.
30 d
ays
. CO
LO. R
EV.
STA
T. §
39-
21-
105(
1).
Yes.
15t
h d
ay
of
the
4th
mo
nth
fo
llow
ing
th
e c
lose
o
f th
e t
axa
ble
ye
ar f
or c
ale
nd
ar
file
rs.
Oth
erw
ise,
3.5
mo
nth
s a
fte
r e
nd
of t
ax
yea
r. C
O
Form
112
Inst
ruc
tion
s.Ye
s. 6
-mo
nth
e
xte
nsio
n is
a
uto
ma
tic. C
OLO
. R
EV. S
TAT.
§ 3
9- 2
1-10
8(1)
; CO
Fo
rm 1
12
Inst
ruc
tion
s.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in C
OLO
. R
EV. S
TAT.
§ 3
9-22
-60
1(6)
(b)(
I)-(V
).IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
30 d
ays
on
an
a
me
nd
ed
retu
rn.
CO
LO. R
EV. S
TAT.
§
39-2
2-60
1(6)
(a).
Lett
er r
ulin
gs
are
a
vaila
ble
for t
ax
yea
rs 2
007-
2013
with
ta
xpa
yer i
nfo
rma
tion
re
da
cte
d.
CO
DO
R
ad
min
istra
tive
h
ea
ring
s d
ec
isio
ns
are
no
t p
ub
lish
ed
; n
o in
de
pe
nd
en
t ta
x tr
ibu
na
l.
1) L
oc
al s
ale
s ta
x a
dm
inist
ratio
n
cre
ate
s o
ne
rou
s in
terp
retiv
e a
nd
c
om
plia
nc
e b
urd
en
s (in
clu
din
g u
se o
f o
uts
ide
att
orn
eys
to
pro
sec
ute
ta
x c
ase
s).
2) F
ed
era
l wa
ive
r e
xte
nd
s p
erio
d fo
r C
O D
OR
to
co
nd
uc
t a
ud
it. C
OLO
. REV
. ST
AT.
§ 3
9-21
-107
.
CT
Yes,
de
no
vo t
o
the
ta
x d
ivisi
on
of
the
Su
pe
rior C
ou
rt.
CO
NN
. GEN
. STA
T. §
12
-39l
. Ju
dg
es
ha
ve
no
req
uire
me
nt
of
tax
exp
ert
ise.
No
. Th
e p
ost
ing
o
f a c
ash
bo
nd
to
st
op
th
e ru
nn
ing
of
inte
rest
is o
ptio
na
l.
CO
NN
.GEN
. STA
T. §
12
-39(
m).
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
Busin
ess
: C
ON
N.
GEN
. STA
T. §
12-
233.
Sa
les/
Use
: C
ON
N.
GEN
. STA
T. §
12-
415.
Re
fun
d –
Bu
sine
ss:
CO
NN
. GEN
. STA
T.
§§
12-
225,
12-
226.
Sa
les/
Use
: C
ON
N.
GEN
. STA
T. §
12-
425.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– 1%
p
er m
on
th.
CO
NN
. G
EN. S
TAT.
§ 1
2-23
5.O
verp
aym
en
t –
0.66
% p
er m
on
th.
CO
NN
. GEN
. STA
T. §
12
-227
. N
o in
tere
st
pa
id o
n s
ale
s/u
se
tax
refu
nd
s.
60 d
ays
. C
ON
N.
GEN
. STA
T. §
12-
236.
No
. Fi
rst
da
y o
f th
e m
on
th n
ext
su
cc
ee
din
g t
he
d
ue
da
te o
f th
e
co
rpo
ratio
n’s
fe
de
ral t
ax
retu
rn.
CO
NN
. GEN
. STA
T. §
12
-222
(b).
No
. To
ob
tain
an
e
xte
nsio
n, t
axp
aye
r m
ust
file
Fo
rm C
T-11
20 E
XT.
CO
NN
. G
EN. S
TAT.
§ 1
2-22
2.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
be
re
po
rte
d w
ithin
90
da
ys o
n a
n
am
en
de
d re
turn
. C
ON
N. G
EN. S
TAT.
§
12-2
26(a
)(1)
.
CT
DR
S iss
ue
s re
ven
ue
rulin
gs;
so
me
are
ava
ilab
le
for t
ax
yea
rs 1
989-
2012
with
ta
xpa
yer
info
rma
tion
re
da
cte
d (
nu
mb
ers
va
ry, w
ith n
o ru
ling
s iss
ue
d fo
r ta
x ye
ars
20
06, 2
009,
201
1,
an
d 2
013)
.A
ll a
ctio
ns
take
n a
t th
e a
dm
inist
rativ
e
leve
l are
co
nsid
ere
d
co
nfid
en
tial t
ax
retu
rn in
form
atio
n.
CO
NN
. GEN
. STA
T. §
12
-15.
15
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
DE
Yes,
th
e D
ela
wa
re
Tax
Ap
pe
al B
oa
rd.
DEL
. CO
DE
AN
N. t
it.
30, §
544
, se
e a
lso
DEL
. CO
DE
AN
N.
tit. 3
0, §
321
et
seq
. H
ow
eve
r, b
an
k ta
x d
ispu
tes
are
trie
d
be
fore
th
e S
tate
Ba
nk
Co
mm
issio
ne
r.
DEL
. CO
DE
AN
N. t
it.
5, §
110
3.
No
. D
EL. C
OD
E A
NN
. tit.
30,
§ 5
44.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
DEL
. CO
DE
AN
N. t
it.
30, §
531
(a).
Re
fun
d
– D
EL. C
OD
E A
NN
. tit
. 30,
§ 5
39(a
).
Inte
rest
rate
s: Y
es,
0.
5% p
er m
on
th,
eq
ua
lly a
pp
lied
.U
nd
erp
aym
en
t –
DEL
. CO
DE
AN
N.
tit. 3
0, §
533
(a).
O
verp
aym
en
t –
DEL
. C
OD
E A
NN
. tit.
30,
§
540(
a).
60 d
ays
. DEL
. C
OD
E A
NN
. tit.
30,
§
523
. 30
da
ys fo
r w
ithh
old
ing
ta
xes.
No
. 1s
t d
ay
of 4
th
mo
nth
follo
win
g
clo
se o
f th
e t
axa
ble
ye
ar.
DEL
. CO
DE
AN
N. t
it. 3
0, §
19
04(b
).Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n.
DEL
. CO
DE
AN
N. t
it.
30, §
511
.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
90
da
ys o
n a
n
am
en
de
d re
turn
. D
EL. C
OD
E A
NN
. tit.
30
, § 5
14.
Div
isio
n o
f Re
ven
ue
p
rovi
de
s b
ut
do
es
no
t p
ub
lish
priv
ate
le
tte
r ru
ling
s.Ta
x A
pp
ea
l Bo
ard
d
ec
isio
ns
mu
st b
e
ma
de
ava
ilab
le fo
r p
ub
lic in
spe
ctio
n.
DEL
. CO
DE
AN
N.
tit. 3
0, §
327
. D
ec
isio
ns
co
nta
ine
d
in s
ub
scrip
tion
re
sea
rch
se
rvic
es
an
d a
re re
qu
ired
to
be
po
ste
d in
th
e
Sta
te R
eg
iste
r of
Re
gu
latio
ns.
DC
Yes,
th
e O
ffic
e o
f A
dm
in. H
ea
ring
s (h
ea
rs b
oth
ta
x a
nd
n
on
-ta
x c
ase
s).
D.C
. CO
DE
§§
2-
1831
.03(
b)(
4), 4
7-43
12.
Ad
min
istra
tive
La
w J
ud
ge
s h
ave
n
o t
ax
exp
ert
ise
req
uire
me
nt.
No
, if a
pp
ea
l is
to
Offi
ce
of A
dm
in.
He
arin
gs.
D.C
. C
OD
E §
47-
4312
.Ye
s (t
ax,
pe
na
ltie
s a
nd
inte
rest
), t
o
ap
pe
al t
o S
up
erio
r C
ou
rt.
D.C
. CO
DE
§
47-3
303.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
D.C
. CO
DE
§ 4
7-43
01(a
). R
efu
nd
–
D.C
. CO
DE
§ 4
7-43
04(a
).
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– 10
% p
er y
ea
r, c
om
po
un
de
d
da
ily.
D.C
. CO
DE
§ 4
7-42
01(d
).
Ove
rpa
yme
nt
– 1%
a
bo
ve R
ich
mo
nd
Fe
de
ral R
ese
rve
Ba
nk
disc
ou
nt
rate
, b
eg
inn
ing
in 2
013
(e.g
., 2%
inte
rest
in
2013
). D
.C. C
OD
E §
47-
4202
. Pr
ior t
o
2013
, th
e ra
te fo
r o
verp
aym
en
ts w
as
6% p
er y
ea
r, sim
ple
in
tere
st.
30 d
ays
. D
.C.
CO
DE
§ §
47-
4312
(a).
Ho
we
ver,
the
ta
xpa
yer
ma
y a
pp
ea
l an
a
sse
ssm
en
t to
th
e
DC
Su
pe
rior C
t.
Tax
Div
isio
n w
ithin
6
mo
nth
s a
fte
r th
e
da
te o
f ass
ess
me
nt.
D
.C. C
OD
E §
47-
3303
.
Yes
for c
om
bin
ed
re
turn
s –
fina
l a
me
nd
ed
DC
MR
, Ti
tle 9
, Ch
ap
ter
1, S
ub
sec
tion
17
6.1
(eff
. 8/2
/ 20
13)
pro
vid
es
eff
ec
tive
for t
ax
yea
rs b
eg
inn
ing
a
fte
r 12/
31/2
010,
c
om
bin
ed
file
rs
“sh
all
rec
eiv
e
an
au
tom
atic
7-
mo
nth
ext
en
sion
.”
Oth
erw
ise, 1
5th
da
y o
f th
e t
hird
mo
nth
fo
llow
ing
th
e c
lose
o
f th
e t
axa
ble
ye
ar,
an
d m
ust
req
ue
st
an
ext
en
sion
by
filin
g F
orm
FR
-128
. D
.C. F
orm
D-2
0 In
stru
ctio
ns.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
be
re
po
rte
d in
writ
ing
w
ithin
90
da
ys.
D.C
. C
OD
E §
47-
4301
(f).
Ac
co
rdin
g t
o D
C
OTR
’s w
eb
site
, OTR
w
ill is
sue
priv
ate
le
tte
r ru
ling
s, b
ut
it is
un
cle
ar t
he
ext
en
t to
wh
ich
rulin
gs
are
red
ac
ted
an
d
pu
blis
he
d.
OA
H m
ain
tain
s th
at
on
ly p
art
ies
to a
c
ase
ma
y a
cc
ess
a
de
cisi
on
, alth
ou
gh
so
me
OA
H d
ec
isio
ns
are
ava
ilab
le
thro
ug
h t
ax
rep
ort
ing
se
rvic
es.
1) It
rem
ain
s u
nc
lea
r h
ow
co
mb
ine
d
rep
ort
ing
will
b
e a
ud
ited
an
d
ad
min
iste
red
, an
d
wh
at
ch
an
ge
s to
th
e
law
/re
gu
latio
ns
still
re
ma
in.
16
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
FLN
o.
Taxp
aye
rs
ha
ve c
ho
ice
of
ap
pe
alin
g t
o D
ivisi
on
o
f Ad
min
istra
tive
H
ea
ring
s (F
L D
OR
m
ay
ove
rrid
e)
or
Circ
uit
Co
urt
(o
f g
en
era
l ju
risd
ictio
n).
FL
A. S
TAT.
AN
N. §
§
213.
015,
213
.21,
21
3.73
1.
No
, fo
r a fo
rma
l a
dm
inist
rativ
e
ap
pe
al,
bu
t ye
s fo
r a
jud
icia
l ap
pe
al.
Pa
yme
nt/
bo
nd
re
qu
irem
en
t fo
r a
jud
icia
l ap
pe
al c
an
b
e w
aiv
ed
at
FL
DO
R’s
disc
retio
n.
FLA
. STA
T. A
NN
. §
72.0
11(3
).
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
FLA
. STA
T. A
NN
. §§
22
0.70
5, 9
5.09
1(3)
. R
efu
nd
– F
LA. S
TAT.
A
NN
. §§
220
.727
, 21
5.26
(2).
Inte
rest
rate
s:
Yes,
prim
e ra
te
plu
s 4%
for b
oth
. U
nd
erp
aym
en
t –
FLA
. STA
T. A
NN
. §§
22
0.80
9, 2
20.8
07.
Ove
rpa
yme
nt
– FL
A. S
TAT.
AN
N. §
§
220.
723.
In
tere
st o
n
ove
rpa
yme
nt
ba
sed
o
n d
ate
refu
nd
c
laim
file
d, n
ot
da
te
tax
pa
id.
FLA
. STA
T.
AN
N.
§ 2
0.72
3. N
o
inte
rest
if re
fun
d
pa
id w
ithin
90
da
ys
of d
ate
cla
im is
file
d.
DO
R c
an
avo
id
pa
yin
g in
tere
st if
it
de
em
s th
e re
fun
d
cla
im in
co
mp
lete
.
60 d
ays
. FL
A. S
TAT.
A
NN
. § 2
20.7
17(1
).N
o.
Firs
t d
ay
of 4
th
mo
nth
follo
win
g
clo
se o
f fisc
al y
ea
r.
FLA
. STA
T. A
NN
. §
220.
222(
1).
No
. Ex
ten
sion
, g
ran
ted
on
ly if
ta
xpa
yer fi
les
Form
F-
7004
. FL
A. A
DM
IN.
CO
DE
AN
N. 1
2C-
1.02
22; F
LA. S
TAT.
A
NN
. § 2
20.2
3.
No
de
finiti
on
of
fina
l de
term
ina
tion
. FL
A. S
TAT.
AN
N.
§ 2
20.2
3(2)
(a)3
re
fers
to
th
e d
ate
a
n a
dju
stm
en
t h
as
be
en
“fin
ally
d
ete
rmin
ed
for
fed
era
l in
co
me
ta
x p
urp
ose
s,”
with
ou
t d
efin
ing
th
e p
hra
se
“fin
ally
de
term
ine
d.”
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
60
da
ys b
y fil
ing
an
a
me
nd
ed
retu
rn
with
Fo
rm F
-112
0X.
FLA
. STA
T. A
NN
. §
220.
23(2
)(a
)3; F
LA.
AD
MIN
. CO
DE
12C
-1.
023(
2).
A la
rge
nu
mb
er o
f FL
DO
R “
tec
hn
ica
l a
ssist
an
ce
a
dvi
sem
en
ts”
are
ava
ilab
le,
ch
ron
olo
gic
ally
a
nd
se
arc
ha
ble
, b
y ta
x ty
pe
with
ta
xpa
yer i
nfo
rma
tion
re
da
cte
d.
The
Div
isio
n o
f A
dm
inist
rativ
e
He
arin
gs
ha
s a
se
arc
ha
ble
d
ata
ba
se o
f ca
se
info
rma
tion
.
1) D
irec
t a
pp
ea
ls fr
om
Ad
min
istra
tive
H
ea
ring
s D
ivisi
on
a
re li
mite
d t
o p
rior
rec
ord
.
GA
Yes.
Ta
xpa
yers
c
an
ap
pe
al t
o G
A
Tax
Trib
un
al,
an
a
uto
no
mo
us
div
isio
n
with
in t
he
Offi
ce
o
f Ad
min
istra
tive
H
ea
ring
s, o
r to
th
e
Sup
erio
r Co
urt
. G
A. C
OD
E A
NN
. §
48-
2-59
; Titl
e 5
0,
Ch
. 13A
(e
ffe
ctiv
e
for p
roc
ee
din
gs
co
mm
en
ce
d o
n o
r a
fte
r 1/1
/201
3).
No
, fo
r ap
pe
al t
o
the
GA
Ta
x Tr
ibu
na
l.
GA
. CO
DE
AN
N. §
§
48-2
-59(
c),
50-
13A
-11
.Ye
s, fo
r ju
dic
ial
ap
pe
al t
o S
up
erio
r C
ou
rt.
Ga
. Co
de
A
nn
. § 4
8-2-
59(c
).
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
GA
. CO
DE
AN
N. §
48
-2-4
9(b
). R
efu
nd
–
GA
. CO
DE
AN
N. §
48
-2-3
5(c
)(1)
(A).
Inte
rest
rate
s: Y
es,
1%
pe
r mo
nth
, e
qu
ally
ap
plie
d.
Un
de
rpa
yme
nt
– G
A. C
OD
E A
NN
. §
§ 4
8-2-
48, 4
8-2-
40.
Ove
rpa
yme
nt
– G
A.
CO
DE
AN
N. §
48-
2-35
(a).
30 d
ays
. G
A. C
OD
E A
NN
. § 4
8-2-
45.
No
. 15
th d
ay
of t
he
th
ird m
on
th fo
llow
ing
th
e c
lose
of t
he
ta
xab
le y
ea
r. G
A.
CO
DE
AN
N. §
48-
7-56
(a).
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
. G
A. C
OD
E A
NN
. §
48-7
-57(
d).
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
be
re
po
rte
d w
ithin
18
0 d
ays
on
an
a
me
nd
ed
retu
rn.
GA
. CO
DE
AN
N. §
48
-7-8
2(e
)(1)
.
Lim
ited
nu
mb
er o
f d
ate
d le
tte
r ru
ling
s a
vaila
ble
on
DO
R
we
bsit
e.
2012
H.B
. 84
6 a
uth
oriz
es
the
D
OR
to
pro
mu
lga
te
reg
ula
tion
s fo
r th
e
issu
an
ce
, re
da
ctio
n,
an
d d
isclo
sure
of
lett
er r
ulin
gs.
Ge
org
ia T
ax
Trib
un
al
de
cisi
on
s m
ust
b
e in
de
xed
an
d
pu
blis
he
d. G
A.
CO
DE
AN
N. §
50-
13A
-15.
1) 2
0% p
en
alty
on
“f
rivo
lou
s” s
ale
s ta
x R
efu
nd
cla
ims
an
d
req
uire
me
nt
to p
ost
b
on
d fo
r exp
ed
ited
re
fun
d.
GA
. CO
DE
AN
N. §
48-
2-35
.12)
No
inte
rest
p
aid
on
Re
fun
ds
if ta
xpa
yer f
ails
to
c
laim
ta
x c
red
its o
n
retu
rn.
GA
. CO
DE
AN
N. §
48-
2-35
(b).
17
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
HI
Yes.
Ta
xpa
yer m
ay
ap
pe
al t
o a
dist
rict
Boa
rd o
f Re
vie
w
(BO
R)
or d
irec
tly t
o
Tax
Ap
pe
al C
ou
rt.
HA
W. R
EV. S
TAT.
§§
23
2-6,
235
-114
, 237
-42
, 238
-8.
Ap
pe
al
fro
m a
BO
R d
ec
isio
n
to T
ax
Ap
pe
al C
ou
rt
ma
y b
e m
ad
e b
y e
ithe
r pa
rty,
an
d
revi
ew
is d
e n
ovo
. H
AW
. REV
. STA
T.
§ 2
32-1
3. N
o t
ax
exp
ert
ise re
qu
ired
.
No
, fo
r firs
t a
pp
ea
l to
eith
er t
he
Bo
ard
o
f Re
vie
w o
r Ta
x A
pp
ea
l Co
urt
. Ye
s,
for s
ub
seq
ue
nt
ap
pe
als.
HA
W. R
EV.
STA
T. §
§ 2
35-1
14, 2
37-
42, 2
38-8
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
HA
W. R
EV. S
TAT.
§
§ 2
35-1
11(a
), 2
37-
40(a
), 2
38-7
. Re
fun
d
– H
AW
. REV
. STA
T.
§§
235
-111
(b),
237
-40
(d),
238
-7.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– .6
6% p
er m
on
th.
HA
W. R
EV. S
TAT.
§
231-
39(b
)(4)
(A).
O
verp
aym
en
t –
.33%
p
er m
on
th w
ith a
90-
da
y g
rac
e p
erio
d.
HA
W. R
EV. S
TAT.
§§
23
1-23
(d)(
1), 2
31-
23(d
)(2)
.
30 d
ays
. H
AW
. REV
. ST
AT.
§§
235
-114
, 237
-42
, 238
-8, c
h. 2
32.
Yes.
Re
turn
is d
ue
th
e 2
0th
da
y o
f th
e
4th
mo
nth
follo
win
g
clo
se o
f fisc
al y
ea
r. H
aw
aii
Form
N-3
0 In
stru
ctio
ns.
No
. M
ust
file
Fo
rm
N-3
01 fo
r 6-m
on
th
Exte
nsio
n.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
be
re
po
rte
d w
ithin
90
da
ys o
n a
n
am
en
de
d re
turn
. H
AW
. REV
. STA
T. §
23
5-10
1(b
).
De
pt.
of T
axn
. p
ost
s re
da
cte
d
lett
er r
ulin
gs
on
its
we
bsit
e, a
s w
ell
as
tax
me
mo
ran
da
a
nd
oth
er p
olic
y g
uid
an
ce
.BO
R h
ea
ring
s a
re
info
rma
l, a
nd
d
ec
isio
ns
are
no
t p
ub
lish
ed
. Ta
x A
pp
ea
l Co
urt
d
ec
isio
ns
are
p
ub
lish
ed
on
line
.
IDYe
s. B
d. o
f Ta
x A
pp
ea
ls is
with
in
De
pt.
of R
ev.
&
Taxn
., b
ut
no
t su
bje
ct
to t
he
su
pe
rvisi
on
or
co
ntr
ol o
f th
e S
tate
Ta
x C
om
miss
ion
(S
TC).
ID
AH
O C
OD
E A
NN
. §§
63-
3801
to
63-
3814
. N
o t
ax
exp
ert
ise re
qu
ired
. Fo
r sa
les
/use
an
d
co
rp. i
nc
om
e
tax
co
ntr
ove
rsie
s e
xce
ed
ing
$25
,000
, n
o a
pp
ea
l to
Bd
. o
f Ta
x A
pp
ea
ls a
llow
ed
. ID
AH
O
CO
DE
AN
N. §
63-
3049
.
Yes.
20%
of t
he
a
mo
un
t a
sse
rte
d
for a
pp
ea
l to
Bo
ard
o
f Ta
x A
pp
ea
ls o
r Dist
rict
Co
urt
. ID
AH
O C
OD
E A
NN
. §
63-3
049.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –I
DA
HO
CO
DE
AN
N.
§ 6
3-30
68(a
). S
ale
s Ta
x: §
63-
3633
(a).
R
efu
nd
– ID
AH
O
CO
DE
AN
N. §
63-
3072
(b).
Sa
les
Tax:
§
63-3
626(
b).
Inte
rest
rate
s:
Yes,
fed
era
l mid
-te
rm ra
te p
lus
2%,
eq
ua
lly a
pp
lied
. U
nd
erp
aym
en
t –
IDA
HO
CO
DE
AN
N. §
63-
3045
(6)
(c).
Ove
rpa
yme
nt
–ID
AH
O C
OD
E A
NN
. §
§ 6
3-30
73, 6
3-
3045
(6)(
c).
63 d
ays
. ID
AH
O
CO
DE
AN
N. §
63-
3045
(1)(
a).
Yes.
15t
h d
ay
of
the
fou
rth
mo
nth
fo
llow
ing
th
e c
lose
o
f th
e fi
sca
l ye
ar.
IDA
HO
CO
DE
AN
N.
§§
63-
3032
, 63-
3085
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
. ID
AH
O C
OD
E A
NN
. §
63-3
033.
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
be
re
po
rte
d w
ithin
60
da
ys, p
er r
eg
ula
tion
. St
atu
te re
qu
ires
imm
ed
iate
filin
g.
IDA
HO
CO
DE
AN
N. §
63
-306
9(2)
.
Lett
er r
ulin
gs
are
no
t iss
ue
d.
De
cisi
on
s o
f th
e Id
ah
o T
ax
Co
mm
issio
n a
re
pu
blis
he
d o
n t
he
C
om
miss
ion
’s
we
bsit
e, w
ith
taxp
aye
r in
form
atio
n
red
ac
ted
.A
d V
alo
rem
d
ec
isio
ns
of t
he
Bo
ard
of T
ax
Ap
pe
als
are
p
ub
lish
ed
on
th
e
Boa
rd’s
we
bsit
e fo
r 20
11-2
012.
18
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
ILYe
s, t
he
IL
Ind
ep
en
de
nt
Tax
Trib
un
al,
eff
ec
tive
1/
1/20
14.
The
Tr
ibu
na
l will
ha
ve
orig
ina
l ju
risd
ictio
n
ove
r mo
st IL
DO
R
de
term
ina
tion
s w
he
re t
he
am
ou
nt
in c
on
tro
vers
y e
xce
ed
s $1
5,00
0.
Juris
dic
tion
do
es
no
t e
xte
nd
to
pro
pe
rty
tax
ass
ess
me
nts
. A
n A
LJ m
ust
h
ave
su
bst
an
tial
kno
wle
dg
e o
f sta
te
tax
law
s. Il
lino
is Ta
x Tr
ibu
na
l Ac
t o
f 201
2;
35 IL
CS
1010
.
No
, fo
r In
de
pe
nd
en
t Ta
x Tr
ibu
na
l, a
ltho
ug
h a
25
% b
on
d m
ay
be
req
uire
d if
d
ete
rmin
ed
th
at
ap
pe
al i
s fr
ivo
lou
s o
r p
urp
ose
is t
o d
ela
y c
olle
ctio
n o
f ta
x.
35 IL
L. C
OM
P. S
TAT.
10
10/1
-45(
c).
Yes,
to
byp
ass
a
dm
inist
rativ
e
he
arin
g a
nd
Ta
x Tr
ibu
na
l an
d re
ac
h
Circ
uit
Co
urt
for d
e
no
vo re
vie
w.
35 IL
L.
CO
MP.
STA
T. §
§ 5
/3-
102,
-10
3.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
35 IL
L. C
OM
P. S
TAT.
§
5/90
5(1)
. Re
fun
ds
– 35
ILL.
CO
MP.
STA
T. §
5/
911(
1).
Inte
rest
rate
s:
Yes,
th
e fe
de
ral
un
de
rpa
yme
nt
rate
, ad
just
ed
se
mia
nn
ua
lly.
Un
de
rpa
yme
nt
– 35
IL
L. C
OM
P. S
TAT.
§§
5/
1003
(a),
735
/3-2
. O
verp
aym
en
t –
35
ILL.
CO
MP.
STA
T. §
§
5/90
9(c
), 7
35/3
-2.
60 d
ays
. 35
ILL.
C
OM
P. S
TAT.
§ 5
/ 90
8(a
).
Yes.
Ext
en
de
d
sta
te d
ue
da
te is
o
ne
mo
nth
be
yon
d
fed
era
l ext
en
de
d
du
e d
ate
. 35
ILL.
C
OM
P. S
TAT.
§ 5
/505
.Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n
plu
s 1
ad
diti
on
al
mo
nth
. 35
ILL.
C
OM
P. S
TAT.
§ 5
/505
.
No
de
finiti
on
of
fina
l de
term
ina
tion
. Si
gn
ific
an
t c
on
tro
vers
y re
ga
rdin
g w
ha
t c
on
stitu
tes
a fi
na
l d
ete
rmin
atio
n.
120
da
ys t
o fi
le
am
en
de
d fo
rm.
35
ILL.
CO
MP.
STA
T. §
50
6(b
).IL
DO
R t
ake
s th
e
po
sitio
n t
ha
t it
ca
n
ma
ke a
dju
stm
en
ts
tha
t a
re n
ot
rela
ted
to
th
e R
AR
.
Re
da
cte
d IL
DO
R
lett
er r
ulin
gs
are
a
vaila
ble
on
line
. R
ulin
gs
are
usu
ally
g
en
era
l in
na
ture
a
nd
no
t b
ind
ing
.A
dm
inist
rativ
e
he
arin
gs
are
p
ub
lish
ed
on
line
with
ta
xpa
yer i
nfo
rma
tion
re
da
cte
d.
The
Ta
x Tr
ibu
na
l is
req
uire
d t
o in
de
x a
nd
pu
blis
h it
s fin
al d
ec
isio
ns,
w
ith t
axp
aye
r ID
n
um
be
rs, a
nd
an
y tr
ad
e s
ec
rets
or
oth
er i
nte
llec
tua
l p
rop
ert
y re
da
cte
d.
35 IL
L. C
OM
P. S
TAT.
10
10/1
-85.
1) E
ligib
le t
ax
liab
ilitie
s n
ot
satis
fied
d
urin
g a
mn
est
y p
erio
ds
are
su
bje
ct
to in
tere
st 2
00%
of
no
rma
l ra
te. 3
5 IL
L.
CO
MP.
STA
T. §
735
/3-
2(f)
.2)
Sta
tute
s a
llow
Qu
i Ta
m la
wsu
its fo
r no
n-
inc
om
e t
ax
(e.g
., sa
les
an
d u
se t
ax)
.3)
Fa
ilure
to
im
ple
me
nt
Tax
Trib
un
al,
resu
ltin
g in
six
-mo
nth
de
lay.
4) A
pp
oin
tme
nt
of C
hie
f ALJ
to
Ta
x Tr
ibu
na
l with
ou
t st
ate
ta
x e
xpe
rtise
.
INYe
s. A
pp
ea
ls fr
om
a
dve
rse
fin
din
gs
at
the
IN D
OR
’s
info
rma
l co
nfe
ren
ce
m
ay
be
bro
ug
ht
be
fore
th
e In
dia
na
Ta
x C
ou
rt d
e n
ovo
. IN
D. C
OD
E A
NN
. §
§ 6
-8.1
-5-1
(g),
(h
);
6-8.
1-9-
1(c
), (
d).
Yes;
be
fore
rea
ch
ing
th
e T
ax
Co
urt
th
e
taxp
aye
r mu
st
pe
titio
n t
o e
njo
in
co
llec
tion
of t
he
ta
x.
IND
. CO
DE
AN
N. §
33
-26-
6-2.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
IND
. CO
DE
AN
N. §
6-
8.1-
5-2(
a).
Re
fun
d
– IN
D. C
OD
E A
NN
. §
6-8.
1-9-
1(a
)(1)
.
Inte
rest
rate
s: Y
es,
a
vera
ge
sta
te
inve
stm
en
t yi
eld
plu
s 2%
. Un
de
rpa
yme
nt
– IN
D. C
OD
E A
NN
. §
6-8
.1-1
0-1(
c).
O
verp
aym
en
t –
IND
. C
OD
E A
NN
. §§
6-8
.1-
9-2(
c),
6-8
.1-1
0-1(
c).
In
tere
st o
n re
fun
ds
pa
id fr
om
da
te o
f re
fun
d c
laim
. Id
.
60 d
ays
. IN
D. C
OD
E A
NN
. § 6
-8.1
-5-1
(d)
(inc
rea
sed
fro
m 4
5 d
ays
, eff
ec
tive
for
no
tice
s m
aile
d a
fte
r D
ec
. 31,
201
0).
Yes.
15t
h d
ay
of f
ou
rth
mo
nth
fo
llow
ing
th
e c
lose
o
f th
e t
ax
yea
r. IN
D.
CO
DE
AN
N. §
6-3
-4-
3.Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n
plu
s th
irty
da
ys.
IND
. C
OD
E A
NN
. § 6
-8.1
-6-
1(c
).
No
su
bst
an
tive
d
efin
itio
n o
f fin
al
de
term
ina
tion
.IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
180
da
ys o
n a
n
am
en
de
d re
turn
. IN
D. C
OD
E A
NN
. §
6-3-
4-6
(inc
rea
sed
fr
om
120
da
ys,
eff
ec
tive
Ja
n. 1
, 20
11).
IN D
OR
Le
tte
rs
of F
ind
ing
an
d
Re
ven
ue
Ru
ling
s p
ub
lish
ed
on
In
dia
na
Re
gist
er’
s w
eb
site
, mu
st b
e
keyw
ord
se
arc
he
d in
th
e R
eg
iste
r on
line
. Ta
xpa
yer i
nfo
rma
tion
re
da
cte
d.
Ind
ian
a T
ax
Co
urt
o
pin
ion
s p
ub
lish
ed
to
jud
icia
l we
bsit
e,
ch
ron
olo
gic
ally
lis
ted
.
1) B
urd
en
of p
roo
f w
he
n IN
DO
R
ass
ert
s a
ltern
ativ
e
ap
po
rtio
nm
en
t o
r fo
rce
s c
om
bin
atio
n.
(Se
e, e
.g.,
Ind
ian
a
De
pa
rtm
en
t o
f Sta
te
Re
ven
ue
v. R
en
t-A
-Ce
nte
r Ea
st, I
nc
., In
dia
na
Su
pre
me
C
ou
rt, N
o. 4
9S10
-11
12-T
A-6
83, M
ar.
9,
2012
.)
1919
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
IAN
o.
Alth
ou
gh
an
A
dm
inist
rativ
e
Law
Ju
dg
e o
f th
e
De
pa
rtm
en
t o
f In
spe
ctio
ns
an
d
Ap
pe
als
co
nd
uc
ts
evi
de
ntia
ry h
ea
ring
s,
IA D
OR
ca
n re
tain
ju
risd
ictio
n a
nd
o
verr
ide
. IO
WA
C
OD
E §
17A
.11-
16.
No
. IO
WA
CO
DE
§§
17
A.1
9, 4
21.1
, 422
.28,
42
3.47
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
ent
–I
OW
A C
OD
E §§
42
2.39
, 422
.25(
1)(A
), 4
23.3
7. R
efu
nd
– IO
WA
CO
DE
§§
422.
73(1
), 4
23.3
7,
423.
47.
Inte
rest
rate
s: Y
es,
p
rime
rate
plu
s 2%
, e
qua
lly a
pp
lied
.
Und
erp
aym
ent
–
IOW
A C
OD
E §§
42
2.39
, 422
.24,
42
1.7,
423
.40(
1).
Ove
rpa
yme
nt –
IO
WA
CO
DE
§§ 4
21.7
, 42
2.28
, 422
.41,
422
.39,
42
2.25
(3),
421
.60(
2)(e
).
60 d
ays
. IO
WA
C
OD
E §
§ 4
22.2
8,
422.
41; I
OW
A
AD
MIN
. CO
DE
r. 70
1-55
.5.
Yes.
La
st d
ay
of t
he
4t
h m
on
th fo
llow
ing
th
e c
lose
of t
he
ta
xab
le y
ea
r. IO
WA
C
OD
E §
422
.21.
Yes.
Au
tom
atic
e
xte
nsio
n. F
orm
IA
1120
inst
ruc
tion
s.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
be
re
po
rte
d “
as
soo
n
as
po
ssib
le”.
IO
WA
C
OD
E §
421
.27(
2)(b
).
Som
e le
tte
r ru
ling
s a
vaila
ble
(r
ed
ac
ted
), fo
r ta
x ye
ars
198
6-20
13.
Som
e a
dm
inist
rativ
e
rulin
gs
ava
ilab
le
(un
red
ac
ted
), fo
r ta
x ye
ars
197
7-20
13.
In e
ac
h c
ase
, th
e
rulin
gs
are
pu
blis
he
d
to t
he
Iow
a T
ax
Re
sea
rch
Lib
rary
o
n t
he
IA D
OR
’s
we
bsit
e, s
ea
rch
ab
le
an
d o
rga
niz
ed
by
tax
typ
e.
KSYe
s, t
he
Co
urt
of
Tax
Ap
pe
als
(CO
TA)
co
nsis
ting
of t
hre
e
tax
law
jud
ge
s a
pp
oin
ted
by
the
G
ove
rno
r an
d
co
nfir
me
d b
y th
e
Sen
ate
. KA
N. S
TAT.
A
NN
. § 7
4-24
33.
He
arin
gs
are
de
n
ovo
. KA
N. S
TAT.
A
NN
. § 7
4-24
38.
No
, fo
r ap
pe
als
to
CO
TA.
Ho
we
ver,
a 1
25%
bo
nd
is
req
uire
d w
he
n
ap
pe
alin
g a
CO
TA
de
cisi
on
. KA
N. S
TAT.
A
NN
. § 7
4-24
26(d
).
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
KAN
. STA
T. A
NN
. §
79-3
230(
a).
Re
fun
ds
– KA
N. S
TAT.
AN
N.
§ 7
9-32
30(c
) (p
rior
on
e-y
ea
r SO
L fo
r re
fun
ds
rep
ea
led
).
Inte
rest
rate
s:
Yes,
fed
era
l u
nd
erp
aym
en
t ra
te p
lus
1%.
Un
de
rpa
yme
nt
– KA
N. S
TAT.
AN
N. §
§
79-3
228(
c),
79-
2968
. O
verp
aym
en
t – K
AN
. ST
AT.
AN
N. §
§ 7
9-32
,105
(e),
79-
2968
. In
tere
st o
n re
fun
ds
pa
id fr
om
da
te o
f re
fun
d c
laim
. Id
.
60 d
ays
to
req
ue
st
an
info
rma
l c
on
fere
nc
e.
KAN
. ST
AT.
AN
N. §
§ 7
9-32
26(a
), 7
9-32
21(b
).
30 d
ays
to
ap
pe
al a
fin
al d
ete
rmin
atio
n
to C
OTA
. KA
N. S
TAT.
A
NN
. § 7
4-24
38.
Yes.
15t
h d
ay
of t
he
4t
h m
on
th fo
llow
ing
th
e c
lose
of t
he
ta
xab
le y
ea
r. F
orm
K-
120
inst
ruc
tion
s.Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n.
Form
K-1
20
inst
ruc
tion
s; K
AN
. ST
AT.
AN
N. §
79-
3221
(c);
KA
N.
AD
MIN
. REG
S. §
92
-12-
67.
No
de
finiti
on
of
fina
l de
term
ina
tion
. KA
N. S
TAT.
AN
N.
§79
-323
0(f)
re
fere
nc
es
the
d
ate
ad
just
me
nts
“b
ec
om
e fi
na
l,”
with
ou
t d
efin
ing
th
at
ph
rase
.IR
S a
nd
no
n-IR
S c
ha
ng
es
mu
st b
e
rep
ort
ed
with
in
180
da
ys o
n a
n
am
en
de
d re
turn
. KA
N. S
TAT.
AN
N. §
79
-323
0(f)
.
KS D
OR
Priv
ate
Le
tte
r R
ulin
gs
are
red
ac
ted
a
nd
pu
blis
he
d o
nlin
e
ch
ron
olo
gic
ally
a
nd
by
tax
typ
e.
See
on
line
Po
licy
Info
rma
tion
Lib
rary
.C
OTA
de
cisi
on
s “d
ee
me
d o
f su
ffic
ien
t im
po
rta
nc
e
to b
e p
ub
lish
ed
sh
all
be
pu
blis
he
d b
y th
e
co
urt
.” K
AN
. STA
T.
AN
N. §
74-
2433
(d).
A
sm
all
nu
mb
er
of d
ec
isio
ns
are
p
ub
lish
ed
on
line
.
20
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
KYYe
s, t
he
Ke
ntu
cky
Bo
ard
of T
ax
Ap
pe
als
(KBT
A).
M
em
be
rs a
re
ap
po
inte
d b
y th
e
Go
vern
or.
No
ta
x e
xpe
rtise
req
uire
d.
KY. R
EV. S
TAT.
AN
N.
§§
131
.310
to
13
1.37
0.
No
, be
fore
KBT
A. 1
03
KY. A
DM
IN. R
EGS.
1:
010.
Yes,
bo
nd
req
uire
d
for a
pp
ea
l to
Circ
uit
Co
urt
. KY
. REV
. STA
T.
AN
N. §
131
.370
.
SOL:
Ye
s, 4
ye
ars
for
bo
th. A
sse
ssm
en
t –
KY. R
EV. S
TAT.
A
NN
. §§
141
.210
(2),
13
9.62
0. R
efu
nd
s –
KY. R
EV. S
TAT.
A
NN
. §§
134
.580
(3),
14
1.23
5. H
ow
eve
r, st
atu
te is
tw
o y
ea
rs
for c
on
stitu
tion
al
ch
alle
ng
es.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– Pr
ime
rate
plu
s 2%
. KY
. REV
. STA
T. A
NN
. §
131
.183
(2)(
a)(
2).
Ove
rpa
yme
nt
– Pr
ime
rate
min
us
2%.
KY. R
EV. S
TAT.
AN
N §
13
1.18
3(2)
(b)(
2).
45 d
ays
. KY
. REV
. ST
AT.
AN
N. §
§
131.
110(
1); 1
03 K
Y.
AD
MIN
. REG
S. 1
:010
.
Yes.
15t
h d
ay
of t
he
4t
h m
on
th fo
llow
ing
th
e c
lose
of t
he
ta
xab
le y
ea
r. K
Y.
REV
. STA
T. A
NN
§§
14
1.16
0, 1
41.2
20.
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
. Fo
rm 7
20 S
L in
stru
ctio
ns.
Fin
al d
ete
rmin
atio
n
me
an
s th
e re
ven
ue
a
ge
nt’
s re
po
rt o
r o
the
r do
cu
me
nts
re
flec
ting
th
e fi
na
l a
nd
un
ap
pe
ala
ble
a
dju
stm
en
t m
ad
e b
y th
e IR
S. K
Y. R
EV. S
TAT.
A
NN
§ 1
41.2
10(4
)(b
).IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
30 d
ays
on
an
a
me
nd
ed
retu
rn.
KY. R
EV. S
TAT.
AN
N §
14
1.21
0(4)
.
KY D
OR
will
iss
ue
bin
din
g,
writ
ten
gu
ida
nc
e
to re
qu
est
ing
ta
xpa
yers
, bu
t th
e
gu
ida
nc
e is
no
t p
ub
lish
ed
in a
ny
form
.KB
TA d
ec
isio
ns
are
p
ub
lish
ed
on
line
, u
nre
da
cte
d.
Sea
rch
re
qu
ired
to
fin
d a
nd
vi
ew
op
inio
ns.
1) K
Y D
OR
use
s p
riva
te a
tto
rne
ys t
o
pro
sec
ute
ta
x c
ase
s.
LAYe
s, t
he
Lo
uisi
an
a
Boa
rd o
f Ta
x A
pp
ea
ls (B
TA).
LA
. R
EV. S
TAT.
AN
N. §
§
47:1
401
to 1
486.
Ho
we
ver,
the
LA
D
OR
ha
s sig
nifi
ca
nt
co
ntr
ol o
ver w
he
the
r a
ta
xpa
yer c
an
a
pp
ea
l to
th
e B
oa
rd
of T
ax
Ap
pe
als.
LA
. R
EV. S
TAT.
AN
N. §
47
:143
1. A
lso, t
he
BT
A is
no
t a
vaila
ble
fo
r lo
ca
l ta
x d
ispu
tes.
No
to
ap
pe
al t
o B
TA,
bu
t ta
xpa
yer m
ay
be
forc
ed
to
pa
y to
a
pp
ea
l if L
A D
OR
d
oe
s n
ot
issu
e fo
rma
l a
sse
ssm
en
t. L
A.
REV
. STA
T. A
NN
. §§
47
:140
1 to
148
6.Ye
s, t
o a
pp
ea
l to
D
istric
t C
ou
rt. L
A.
REV
. STA
T. A
NN
. §
47:1
576.
SOL:
Ye
s, 3
ye
ars
for
bo
th.
Ass
ess
me
nt
– LA
. C
ON
ST. a
rt. V
II, §
16;
LA
. REV
. STA
T. A
NN
. §
§ 4
7:15
79, 4
7:15
81.
Re
fun
ds
– LA
. REV
. ST
AT.
AN
N. §
47:
1623
.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– 7%
for 2
013.
LA
. R
EV. S
TAT.
AN
N.
§ 4
7:16
01.A
. O
verp
aym
en
t –
4% fo
r 201
3. L
A.
REV
. STA
T. A
NN
. §
§ 4
7:16
24(A
),
13:4
202(
B).
30 d
ays
aft
er
rec
eip
t o
f pro
po
sed
a
sse
ssm
en
t; 6
0 d
ays
if
LA D
OR
issu
es
form
al a
sse
ssm
en
t.
LA. R
EV. S
TAT.
AN
N.
§§
47:
1563
, 47:
1565
.
Yes.
15t
h d
ay
of t
he
4t
h m
on
th fo
llow
ing
th
e c
lose
of t
he
ta
xab
le y
ea
r. L
A.
REV
. STA
T. A
NN
. §§
47
:287
.614
, 47:
609.
No
. Ta
xpa
yer m
ust
a
pp
ly; e
xte
nsio
n n
ot
to e
xce
ed
7 m
on
ths
fro
m t
he
orig
ina
l re
turn
da
te. L
A.
REV
. STA
T. A
NN
. §§
47
:612
, 47:
103(
D),
47
:287
.614
.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
60
da
ys o
n a
n
am
en
de
d re
turn
. LA
. REV
. STA
T. A
NN
. §
§ 4
7:10
3(C
),
47:2
87.6
14(C
).LA
DO
R m
ay
ma
ke
no
n-IR
S a
dju
stm
en
ts
po
st g
en
era
l sta
tute
to
ass
ess
ba
sed
o
n fe
de
ral w
aiv
er.
LA
. REV
. STA
T. A
NN
. §
§ 4
7:15
80(B
),
47:1
623(
E).
Som
e ru
ling
s a
vaila
ble
on
line
with
ta
xpa
yer i
nfo
rma
tion
re
da
cte
d, f
or t
ax
yea
rs 2
001-
2010
. H
ow
eve
r, th
e L
A
DO
R h
as
ind
ica
ted
it
will
disc
on
tinu
e t
his
pra
ctic
e.
LA D
OR
’s F
ield
A
ud
it D
ivisi
on
he
ars
p
rote
st a
nd
do
es
no
t p
ub
lish
de
cisi
on
s.
Boa
rd o
f Ta
x A
pp
ea
ls d
ec
isio
ns
are
pu
blis
he
d o
n
We
stla
w a
nd
Le
xis,
n
ot
on
we
bsit
e.
1) S
ep
ara
te lo
ca
l ta
xin
g a
uth
orit
ies
cre
ate
on
ero
us
co
mp
lian
ce
bu
rde
ns
for t
axp
aye
rs. L
oc
al
juris
dic
tion
s a
lso u
se
ou
tsid
e c
ou
nse
l to
p
rose
cu
te t
ax
ca
ses.
2) T
axp
aye
rs
mu
st p
ay
ou
tsid
e
att
orn
ey
fee
s in
lo
ca
l ta
x d
ispu
tes,
u
p t
o 1
0% o
f am
ou
nt
co
llec
ted
.3)
Lo
ca
l ta
xin
g
au
tho
ritie
s a
re
au
tho
rize
d t
o p
ay
co
ntr
ac
t a
ud
itors
o
n a
co
ntin
ge
nt
fee
b
asis
. LA
. REV
. STA
T.
AN
N. §
47:3
37.2
6(B)
(3).
21
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
ME
Yes,
th
e M
ain
e B
oa
rd
of T
ax
Ap
pe
als,
e
ffe
ctiv
e 7
/1/2
012.
36
ME.
REV
. STA
T.
AN
N. §
151
-D.
Boa
rd
is in
de
pe
nd
en
t o
f M
ain
e R
eve
nu
e
Serv
ice
s, a
nd
n
o e
x p
art
e
co
mm
un
ica
tion
s a
re
allo
we
d.
Taxp
aye
rs
ma
y a
pp
ea
l eith
er
to t
he
Bo
ard
or t
o
Sup
erio
r Co
urt
, an
d
Boa
rd d
ec
isio
ns
ma
y b
e a
pp
ea
led
de
n
ovo
by
eith
er p
art
y to
Su
pe
rior C
ou
rt.
No
. 36
ME.
REV
. STA
T.
AN
N. §
152
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
36 M
E. R
EV. S
TAT.
A
NN
. § 1
41(1
).R
efu
nd
– 3
6 M
E. R
EV.
STA
T. A
NN
. § 5
278(
1).
Inte
rest
rate
s: Y
es,
p
rime
rate
plu
s 3%
.U
nd
erp
aym
en
t –
36
ME.
REV
. STA
T. A
NN
. §
186
.O
verp
aym
en
t –
36 M
E. R
EV. S
TAT.
A
NN
. §§
527
9(1)
, 52
79(1
86).
Ho
we
ver,
inte
rest
on
refu
nd
s b
eg
ins
fro
m d
ate
re
fun
d fi
led
, with
no
in
tere
st if
pa
id w
ithin
60
da
ys o
f th
e fi
ling
o
f th
e re
fun
d. 3
6 M
E.
REV
. STA
T. A
NN
. §
5279
(4).
60 d
ays
. 36
ME.
REV
. ST
AT.
AN
N. §
151
(1).
N
o.
Re
turn
du
e d
ate
is
the
sa
me
da
y a
s fe
de
ral r
etu
rn.
36
ME.
REV
. STA
T. A
NN
. §
522
7; F
orm
112
0ME
inst
ruc
tion
s.Ye
s. A
uto
ma
tic
7-m
on
th e
xte
nsio
n.
36 M
E. R
EV. S
TAT.
A
NN
. § 5
231;
Fo
rm
1120
ME
inst
ruc
tion
s.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in 3
6 M
E.
REV
. STA
T. A
NN
. §
5227
-A(2
)(A
)-(F
).M
ust
be
rep
ort
ed
w
ithin
180
da
ys o
n
an
am
en
de
d re
turn
. 3
6 M
E. R
EV. S
TAT.
A
NN
. § 5
227-
A(2
).
Ma
ine
Re
ven
ue
Se
rvic
es
will
issu
e
no
n-b
ind
ing
ad
viso
ry
rulin
gs
to t
axp
aye
rs
pu
rsu
an
t to
Me
. R
ev.
Se
rv. R
ule
110
. A
dvi
sory
rulin
gs
are
no
t p
ub
lish
ed
, b
ut
aft
er 7
/1/1
2 m
ay
be
ob
tain
ed
in
red
ac
ted
form
th
rou
gh
a F
OIA
re
qu
est
.M
ain
e B
oa
rd o
f Ta
x A
pp
ea
ls p
ub
licly
re
lea
ses
red
ac
ted
ru
ling
s o
n it
s w
eb
site
.
MD
Yes,
th
e M
ary
lan
d
Tax
Co
urt
. MD
. C
OD
E A
NN
., TA
X
– G
EN. §
§ 3
-101
to
3-
113.
No
. M
D. C
OD
E A
NN
., TA
X –
GEN
. §
13-5
10.
SOL:
Ye
s, 3
ye
ars
for
bo
th.
Ass
ess
me
nt
– M
D.
CO
DE
AN
N.,
TAX
–
GEN
. § 1
3-11
01(a
).R
efu
nd
– M
D. C
OD
E A
NN
., TA
X –
GEN
. §§
13
-903
, 13-
1104
(a).
Inte
rest
rate
s: Y
es.
G
rea
ter o
f 13%
or
ave
rag
e p
rime
rate
p
lus
3% p
er y
ea
r, e
qu
ally
ap
plie
d.
MD
. CO
DE
AN
N.,
TAX
– G
EN. §
13-
604(
b).
30 d
ays
. M
D. C
OD
E A
NN
., TA
X –
GEN
. §§
13
-508
(a).
No
. 15
th d
ay
of
the
3rd
mo
nth
fo
llow
ing
th
e c
lose
o
f th
e t
ax
yea
r, a
ltho
ug
h a
se
ven
-m
on
th e
xte
nsio
n
is a
vaila
ble
. MD
. C
OD
E A
NN
., TA
X –
G
EN. §
10-
821(
a).
No
. 7-
mo
nth
e
xte
nsio
n a
vaila
ble
w
ith fi
ling
of F
orm
50
0E.
MD
. CO
DE
AN
N.,
TAX
– G
EN. §
10
-823
.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
90
da
ys o
n a
n
am
en
de
d re
turn
. M
D. C
OD
E A
NN
., TA
X –
GEN
. § 1
3-40
9(a
), (
b).
No
lett
er r
ulin
gs
fou
nd
on
line
. H
ow
eve
r, th
e
Co
mp
tro
ller’
s o
ffic
e
pu
blis
he
s g
en
era
l g
uid
an
ce
(e
.g.,
Bulle
tins,
No
tice
s)
on
line
.So
me
Ma
ryla
nd
Ta
x C
ou
rt d
ec
isio
ns
ava
ilab
le o
nlin
e fo
r ta
x ye
ars
199
9-20
13
(e.g
., th
ree
de
cisi
on
s e
ac
h fo
r 201
1 a
nd
20
12, o
ne
for 2
013)
.
22
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
MA
Yes,
th
e A
pp
ella
te
Tax
Boa
rd.
MA
SS.
GEN
. LA
WS
AN
N. c
h.
58A
, §§
1-1
4.
No
. M
ASS
. GEN
. LA
WS
AN
N. c
h. 6
2C,
§ 3
2.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
ent
–
MA
SS. G
EN. L
AW
S A
NN
. ch
62C
, § 2
6(b
).R
efu
nd
s –
MA
SS.
GEN
. LA
WS
AN
N. c
h.
62C
, § 3
6.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– Fe
de
ral s
ho
rt-
term
rate
plu
s 4%
. O
verp
aym
en
t –
Fed
era
l sh
ort
-te
rm
rate
plu
s 2%
. M
ASS
. G
EN. L
AW
S A
NN
. ch
. 62
C, §
§ 3
2, 4
0.
60 d
ays
. M
ASS
. GEN
. LA
WS
AN
N. c
h. 6
2C,
§ 3
9.
No
. 15
th d
ay
of t
hird
m
on
th a
fte
r clo
se o
f ta
xab
le y
ea
r. M
ASS
. G
EN. L
AW
S A
NN
. ch
. 62
C, §
1; F
orm
355
in
stru
ctio
ns.
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
(o
r lo
ng
er w
ith fi
ling
o
f Fo
rm 3
55-7
004)
. M
ASS
. GEN
. LA
WS
AN
N. c
h. 6
2C, §
19;
Fo
rm 3
55 in
stru
ctio
ns.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in M
ASS
. G
EN. L
AW
S A
NN
. c
h. 6
2C, §
30;
830
M
ASS
. CO
DE
REG
S.
62C
.30.
1.IR
S a
nd
no
n-IR
S c
ha
ng
es
mu
st b
e
rep
ort
ed
with
in
3 m
on
ths
on
an
a
me
nd
ed
retu
rn.
MA
SS. G
EN. L
AW
S A
NN
. ch
. 62C
, § 3
0.
MA
DO
R p
ub
lish
es
red
ac
ted
lett
er
rulin
gs
to it
s w
eb
site
in
ch
ron
olo
gic
al
ord
er,
alo
ng
with
o
the
r gu
ida
nc
e
in it
s Le
ga
l Lib
rary
(e
.g.,
Re
gu
latio
ns,
Te
ch
nic
al
Info
rma
tion
D
irec
tive
s).
Ap
pe
llate
Ta
x Bo
ard
ru
ling
s p
ub
lish
ed
fo
r fo
rma
l ap
pe
als,
w
he
n re
qu
est
ed
by
the
pa
rtie
s.
MI
Yes,
th
e M
ich
iga
n
Tax
Trib
un
al.
MIC
H.
CO
MP.
LA
WS
AN
N.
§§
205
.21,
205
.22.
No
, be
fore
th
e
Tax
Trib
un
al a
nd
su
bse
qu
en
t a
pp
ea
ls,
bu
t th
e t
axp
aye
r m
ust
pa
y th
e
un
co
nte
ste
d p
ort
ion
o
f th
e t
ax.
MIC
H.
CO
MP.
LA
WS
AN
N. §
20
5.22
.Ye
s, if
ta
xpa
yer
ch
oo
ses
op
tion
of
he
arin
g a
t th
e C
ou
rt
of C
laim
s. I
d.
SOL:
No
. Ge
nera
lly
four
ye
ars
, but
:A
sse
ssm
ent
– M
ICH
. C
OM
P. L
AW
S A
NN
. §
205.
27a
(2).
Sta
tute
is
susp
end
ed
on
the
c
om
me
nce
me
nt o
f a
n a
udit.
Re
fund
s –
MIC
H.
CO
MP.
LA
WS
AN
N. §
§
205.
30(2
), 2
05.2
7a(2
),
(6).
Sta
tute
is 9
0 d
ays
fo
r cla
ims
ba
sed
o
n c
ons
titut
iona
l or
fed
era
l la
w.
Inte
rest
rate
s: Y
es,
p
rime
rate
plu
s 1%
.U
nde
rpa
yme
nts
– M
ICH
. CO
MP.
LA
WS
AN
N. §
205
.23(
2).
Ove
rpa
yme
nts
– M
ICH
. CO
MP.
LA
WS
AN
N. §
§ 20
5.30
(3),
20
5.23
(2).
Inte
rest
d
oe
s no
t ac
cru
e u
ntil
45 d
ays
aft
er r
efu
nd
c
laim
is fi
led
. M
ICH
. C
OM
P. L
AW
S A
NN
. §
209.
30(3
). E
ffec
tive
1/
1/20
14, a
dd
itio
nal
inte
rest
pa
id o
n
refu
nd b
eg
inni
ng
60 d
ays
aft
er r
efu
nd
cla
im is
file
d.
60 d
ays
to
se
ek
info
rma
l he
arin
g a
t M
I DO
R o
n n
otic
e
of i
nte
nt
to a
sse
ss.
MIC
H. C
OM
P. L
AW
S A
NN
. § 2
05.2
1(2)
(c).
35
da
ys t
o a
pp
ea
l a
n a
sse
ssm
en
t to
Mic
hig
an
Ta
x Tr
ibu
na
l; 90
da
ys t
o
pa
y u
nd
er p
rote
st
an
d a
pp
ea
l to
Co
urt
o
f Cla
ims.
MIC
H.
CO
MP.
LA
WS
AN
N. §
20
5.22
.
Yes.
La
st d
ay
of 4
th
mo
nth
follo
win
g
clo
se o
f ta
xab
le
yea
r. M
ICH
. CO
MP.
LA
WS
AN
N. §
20
8.15
05.
No
. Ex
ten
sion
u
p t
o 8
mo
nth
s g
ran
ted
with
filin
g
of t
en
tativ
e re
turn
a
nd
co
py
of f
ed
era
l e
xte
nsio
n re
qu
est
b
y d
ue
da
te.
MIC
H.
CO
MP.
LA
WS
AN
N. §
20
8.15
05(3
), (
4).
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
12
0 d
ays
on
an
a
me
nd
ed
retu
rn.
MIC
H. C
OM
P. L
AW
S A
NN
. § 2
08.1
507(
2).
De
pa
rtm
en
t o
f Tr
ea
sury
at
this
time
h
as
pu
blis
he
d fi
ve
an
on
ymo
us
lett
er
rulin
gs
for 2
013,
th
e
first
lett
er r
ulin
gs
liste
d s
inc
e 2
002
on
th
e w
eb
site
.Ta
x Tr
ibu
na
l de
cisi
on
s p
ub
lish
ed
on
line
, c
hro
no
log
ica
lly.
23
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
MN
Yes,
th
e M
inn
eso
ta
Tax
Co
urt
. M
INN
. ST
AT.
AN
N. §
§ 2
71.0
1 to
271
.21.
No
. M
INN
. STA
T. A
NN
§
§ 2
71.0
1 to
271
.21.
SO
L: Y
es,
3.5
ye
ars
fo
r bo
th.
Ass
ess
me
nt
– M
INN
. ST
AT.
AN
N. §
289
A.3
8,
Sub
d. 1
.R
efu
nd
– M
INN
. STA
T.
AN
N. §
289
A.4
0,
Sub
d. 1
.
Inte
rest
rate
s: Y
es,
p
rime
rate
rou
nd
ed
to
th
e n
ea
rest
full
pe
rce
nt.
Un
de
rpa
yme
nt
– M
INN
. STA
T. A
NN
. §§
28
9A.5
5, 2
70C
.40.
Ove
rpa
yme
nt
– M
INN
. STA
T. A
NN
. §§
28
9A.5
6, 2
70C
.405
.
60 d
ays
. M
INN
. STA
T. A
NN
. §
270C
.35,
Su
bd
. 4.
No
, co
rpo
rate
re
turn
s d
ue
on
fe
de
ral fi
ling
da
te.
MIN
N. S
TAT.
AN
N §
28
9A.1
8, S
ub
d. 1
(2).
Yes.
Au
tom
atic
7-
mo
nth
ext
en
sion
. M
INN
. STA
T. A
NN
§
289A
.19,
Su
bd
. 2.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
18
0 d
ays
on
an
a
me
nd
ed
retu
rn.
MIN
N. S
TAT.
AN
N. §
28
9A.3
8, S
ub
d. 7
.
MN
DO
R d
oe
s n
ot
ha
ve a
n
offi
cia
l le
tte
r ru
ling
p
rog
ram
, bu
t iss
ue
s in
form
al l
ett
ers
as
its
disc
retio
n.
The
DO
R
also
issu
es
bu
lletin
s a
nd
reve
nu
e
no
tice
s.Ta
x C
ou
rt o
pin
ion
s a
re p
ub
lic a
nd
p
ub
lish
ed
to
th
e T
ax
Co
urt
’s
we
bsit
e.
De
cisi
on
s m
ust
be
se
arc
he
d
(no
t p
ub
lish
ed
in
ch
ron
olo
gic
al
ord
er)
.
1) A
bse
nt
a p
rior
field
au
dit,
DO
R
ma
y m
ake
no
n-IR
S a
dju
stm
en
ts p
ost
g
en
era
l sta
tute
to
a
sse
ss.
MIN
N. S
TAT.
A
NN
. § 2
89A
.38,
Su
bd
. 9.
MS
Yes,
th
e B
oa
rd o
f Ta
x A
pp
ea
ls. M
ISS.
C
OD
E A
NN
. § 2
7-4-
1.
No
, to
Bo
ard
of
Tax
Ap
pe
als.
To
a
pp
ea
l to
Ch
an
ce
ry
Co
urt
, mu
st p
ay
tax
or p
ost
bo
nd
of
50%
of a
mo
un
t in
d
ispu
te; t
he
Co
urt
m
ay
red
uc
e/w
aiv
e
bo
nd
req
uire
me
nt
in li
mite
d
circ
um
sta
nc
es.
M
ISS.
CO
DE
AN
N. §
27
-77-
7(3)
.
SOL:
Ye
s, 3
ye
ars
for
bo
th.
Ass
ess
me
nt
– M
ISS.
C
OD
E A
NN
. §
27-
7-49
(1).
Re
fun
d –
MIS
S.
CO
DE
AN
N.
§ 2
7-7-
313.
Inte
rest
rate
s: Y
es,
1%
p
er m
on
th, e
qu
ally
a
pp
lied
.U
nd
erp
aym
en
t –
MIS
S. C
OD
E A
NN
. §
27-7
-51(
2).
Ove
rpa
yme
nt
– M
ISS.
CO
DE
AN
N. §
§
27-7
-51(
2); 2
7-7-
315.
60 d
ays
. M
ISS.
CO
DE
AN
N.
§ 2
7-77
-5(1
).N
o, 1
5th
da
y o
f th
e
third
mo
nth
follo
win
g
clo
se o
f ta
xab
le
yea
r. F
orm
83-
100
inst
ruc
tion
s.N
o.
Au
tom
atic
e
xte
nsio
n, b
ut
mu
st
file
Fo
rm 8
3-18
0 o
n
or b
efo
re d
ue
da
te.
Fed
era
l ext
en
sion
a
cc
ep
ted
on
ly
if n
o t
ax
liab
ility
e
xist
s. F
orm
83-
100
inst
ruc
tion
s.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
30
da
ys o
n a
n
am
en
de
d re
turn
. M
ISS.
CO
DE
AN
N. §
27
-7-5
1(4)
.
Priv
ate
lett
er r
ulin
gs
are
no
t p
ub
lish
ed
. D
ec
lara
tory
op
inio
ns
are
no
t c
on
fide
ntia
l, a
nd
th
ere
fore
are
ve
ry ra
rely
use
d.
MS
DO
R d
oe
s n
ot
pu
blis
h d
ec
isio
ns
of i
ts re
vie
w b
oa
rd,
an
d B
oa
rd o
f Ta
x A
pp
ea
ls d
ec
isio
ns
are
no
t p
ub
lish
ed
(a
ltho
ug
h t
he
y b
ec
om
e p
art
of
the
pu
blic
rec
ord
if
jud
icia
l re
vie
w is
so
ug
ht)
.
1) E
xtre
me
ly s
tric
t a
pp
ea
l pro
ce
du
res;
n
o “
ma
ilbo
x ru
le”
at
ad
min
istra
tive
a
pp
ea
ls le
vels.
2) S
up
rem
e C
ou
rt
de
cisi
on
inte
rpre
ting
ju
dic
ial a
pp
ea
ls a
s n
ot
de
no
vo
(se
e E
qu
ifax
Inc
. v.
Miss
issip
pi D
ep
t. o
f R
ev.
, Do
cke
t N
o.
2010
-CT-
0185
7-SC
T).
3) T
axp
aye
r c
arr
ies
bu
rde
n o
f p
roo
f, re
ga
rdle
ss
if a
ltern
ativ
e
ap
po
rtio
nm
en
t so
ug
ht
by
MS
DO
R
(Id.)
24
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
MO
Yes,
th
e
Ad
min
istra
tive
H
ea
ring
s C
om
miss
ion
is
ind
ep
en
de
nt
of t
he
M
O D
OR
. M
em
be
rs
are
ap
po
inte
d
by
Go
vern
or.
No
re
qu
irem
en
t fo
r ta
x e
xpe
rtise
.MO
. AN
N.
STA
T. §
§ 6
21.0
15 t
o
621.
205.
No
. M
O. A
NN
. STA
T.
§ 6
21.0
50.
SOL:
Ye
s, 3
ye
ars
. A
sse
ssm
en
t –
MO
. AN
N. S
TAT.
§
§ 1
43.7
11(1
),
144.
220(
3).
Re
fun
d –
MO
. AN
N.
STA
T. §
§ 1
43.8
01(1
),
144.
190(
2).
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
–Prim
e ra
te.
MO
. A
NN
. STA
T. §
§
143.
731(
1), 1
44.1
70,
32.0
65.
Ove
rpa
yme
nt
– A
nn
ua
lize
d a
vera
ge
ra
te o
n fu
nd
s in
vest
ed
by
the
Tr
ea
sure
r’s
Offi
ce
. M
O. A
NN
. STA
T.
§§
32.
069,
32.
068.
In
tere
st ru
ns
fro
m
da
te o
f re
fun
d
cla
im.
MO
. AN
N.
STA
T. §
32.
069.
60 d
ays
. MO
. AN
N.
STA
T. §
143
.631
(1).
For a
pp
ea
l to
th
e
Ad
min
. He
arin
g
Co
mm
., 30
da
ys t
o
ap
pe
al i
nc
om
e t
ax
ass
ess
me
nt
(MO
. R
EV. S
TAT.
§14
3.65
1)
or 6
0 d
ays
to
ap
pe
al
sale
s ta
x a
sse
ssm
en
t (M
O. R
EV. S
TAT.
§
144.
230)
.
Yes.
15t
h d
ay
of f
ou
rth
mo
nth
fo
llow
ing
clo
se o
f ta
xab
le y
ea
r. M
O.
AN
N. S
TAT.
§ 1
43.5
11.
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
g
ran
ted
if fe
de
ral
ext
en
sion
. Fo
rm
MO
-112
0 in
stru
ctio
ns;
M
o. A
nn
. Sta
t.
§14
3.55
1.2
Fin
al d
ete
rmin
atio
n
de
fine
d u
nd
er
au
tho
rity
of M
O.
AN
N. S
TAT.
§ 1
43.6
01
by
reg
ula
tion
(12
C
SR 1
0-2.
105)
.IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
90 d
ays
on
an
a
me
nd
ed
retu
rn.
MO
. AN
N. S
TAT.
§ §
14
3.60
1.
MO
DO
R s
tate
s th
at
it p
ub
lish
es
red
ac
ted
ve
rsio
ns
of a
ll le
tte
r ru
ling
s.A
ll A
dm
inist
rativ
e
He
arin
g C
om
miss
ion
d
ec
isio
ns
are
p
ub
lish
ed
on
its
we
bsit
e, a
lon
g w
ith
filin
gs
sub
mitt
ed
in
co
nn
ec
tion
with
th
e
ap
pe
al.
1) M
O D
OR
arg
ue
s th
at
sale
s &
use
ta
xes
are
diff
ere
nt
taxe
s. T
he
refo
re, i
f th
ere
is a
n o
ffse
t d
urin
g a
ud
it, it
to
lls t
he
sta
tute
of
limita
tion
s fo
r th
e
off
set
tax.
2) N
ew
issu
es
to
sup
po
rt c
laim
s fo
r R
efu
nd
ma
y n
ot
be
ra
ised
at
the
AH
C.
MT
Yes,
th
e S
tate
Ta
x A
pp
ea
l Bo
ard
. M
ON
T. C
OD
E A
NN
. §
§ 1
5-2-
101
to 1
5-2-
306.
No
. M
ON
T. C
OD
E A
NN
. § 2
-4-7
02.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
MO
NT.
CO
DE
AN
N.
§§
15-
31-5
09(1
),
15-3
0-26
06. R
efu
nd
–
MO
NT.
CO
DE
AN
N.
§§
15-
31-5
09(2
), 1
5-30
-260
9.
Inte
rest
rate
s: Y
es,
1.
2% p
er m
on
th,
eq
ua
lly a
pp
lied
.U
nd
erp
aym
en
t –
MO
NT.
CO
DE
AN
N. §
§ 1
5-31
-503
, 15
-1-2
16(2
)(a
).
Ove
rpa
yme
nt
– M
ON
T. C
OD
E A
NN
. §
§ 1
5-31
-531
, 15-
31-
503,
15-
1-21
6(9)
.
30 d
ays
. M
ON
T.
CO
DE.
AN
N. §
15-
2-30
2.
Yes.
15t
h d
ay
of
fifth
mo
nth
follo
win
g
clo
se o
f ta
xab
le
yea
r. M
ON
T. C
OD
E A
NN
. § 1
5-31
-11
1(3)
; Fo
rm C
LT-4
In
stru
ctio
ns.
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
. Ib
id.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
be
re
po
rte
d w
ithin
90
da
ys o
n a
n
am
en
de
d re
turn
. M
ON
T. C
OD
E A
NN
. §
15-3
1-50
6.
Sta
te d
oe
s n
ot
pro
vid
e p
riva
te le
tte
r ru
ling
s; d
ec
lara
tory
ru
ling
s a
re a
vaila
ble
b
ut
no
t so
ug
ht
du
e t
o c
on
ce
rns
reg
ard
ing
disc
losu
re
of c
on
fide
ntia
l ta
xpa
yer
info
rma
tion
.A
se
lec
t n
um
be
r of
Sta
te T
ax
Ap
pe
al
Boa
rd d
ec
isio
ns
are
p
ub
lish
ed
on
line
, c
lass
ifie
d b
y ta
x ty
pe
.
25
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
NE
No
. NEB
. REV
. STA
T. §
77
-27,
127.
Ye
s.
NEB
. REV
. ST
AT.
§ 7
7-27
,129
. Ta
x p
aym
en
t n
ot
req
uire
d t
o p
rote
st
ass
ess
me
nt,
bu
t C
om
miss
ion
er
ma
y c
om
me
nc
e
co
llec
tion
un
less
d
efic
ien
cy
pa
id o
r b
on
d fi
led
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
NEB
. REV
. STA
T. §
§
77-2
786(
1), 7
7-27
09.
Re
fun
d –
NEB
. REV
. ST
AT.
§§
77-
2793
(1),
77
-270
8.
Inte
rest
rate
s: Y
es,
fe
de
ral r
ate
plu
s 3%
, e
qu
ally
ap
plie
d.
Un
de
rpa
yme
nt
– N
EB. R
EV. S
TAT.
§
§ 7
7-27
88(1
), 7
7-27
09(3
), 4
5-10
4.02
(2).
Ove
rpa
yme
nt
– N
EB.
REV
. STA
T. §
§ 7
7-27
94(1
), 4
5-10
4.02
(2).
60 d
ays
. N
EB. R
EV.
STA
T. §
77-
2778
.N
o.
15th
da
y o
f th
ird
mo
nth
aft
er c
lose
o
f ta
x ye
ar.
Fo
rm
1120
N in
stru
ctio
ns;
N
EB. R
EV. S
TAT.
§
77-2
768.
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
; 7-
mo
nth
ext
en
sion
a
vaila
ble
with
th
e fi
ling
of F
orm
70
04N
. Fo
rm 1
120N
in
stru
ctio
ns;
NEB
. R
EV. S
TAT.
§ 7
7-27
70.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in N
EB.
REV
. STA
T. §
77-
2775
(2).
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
be
re
po
rte
d w
ithin
60
da
ys o
n a
n
am
en
de
d re
turn
. N
EB. R
EV. S
TAT.
§ 7
7-27
75(2
).
A li
mite
d n
um
be
r of
reve
nu
e ru
ling
s a
re
ava
ilab
le o
n t
he
N
E D
OR
’s w
eb
site
. Pr
iva
te le
tte
r ru
ling
s a
nd
ad
min
istra
tive
ru
ling
s a
re n
ot
ava
ilab
le.
NE
DO
R m
ay
ma
ke
no
n-IR
S a
dju
stm
en
ts
po
st g
en
era
l sta
tute
to
ass
ess
. N
EB. R
EV.
STA
T. §
77-
2786
.
NV
No
. A
pp
ea
l to
Ne
vad
a T
ax
Co
mm
issio
n is
on
th
e
rec
ord
est
ab
lish
ed
b
y D
ep
art
me
nt
of
Taxa
tion
’s H
ea
ring
O
ffic
er.
NEV
. AD
MIN
. C
OD
E §
360
.185
.
Yes.
Ta
xpa
yers
m
ust
pre
pa
y o
r e
nte
r a p
aym
en
t a
gre
em
en
t. N
EV.
REV
. STA
T. §
360
.395
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
NEV
. REV
. STA
T. A
NN
. §
360
.355
. Re
fun
d –
N
EV. R
EV. S
TAT.
AN
N.
§§
372
.635
, 374
.640
.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– 0.
75%
pe
r mo
nth
. N
EV. R
EV. S
TAT.
AN
N.
§§
360
.295
, 360
.417
.O
verp
aym
en
t –
0.25
% p
er m
on
th.
NEV
. REV
. STA
T. A
NN
. §
360
.293
7.
45 d
ays
. N
EV.
REV
. STA
T. A
NN
. §
36
0.36
0.
N/A
N
/AD
ep
art
me
nt
of
Taxa
tion
issu
es
bin
din
g w
ritte
n
gu
ida
nc
e t
o
taxp
aye
rs, b
ut
do
es
no
t n
orm
ally
rele
ase
it
in re
da
cte
d fo
rm
or o
the
rwise
.H
ea
ring
de
cisi
on
s a
re re
lea
sed
on
ly
to t
he
pa
rtie
s in
th
e
he
arin
gs.
Ne
vad
a
Tax
Co
mm
issio
n
me
etin
gs
are
o
pe
n, b
ut
resu
lts o
f m
ee
ting
s a
re n
ot
pu
blis
he
d.
26
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
NH
Yes,
th
e B
oa
rd o
f Ta
x &
La
nd
Ap
pe
als
(“BL
TA”,
no
n-ju
dic
ial)
or S
up
erio
r Co
urt
. N
.H. R
EV. S
TAT.
A
NN
. §§
71-
B:1
to
B:22
. H
ow
eve
r, su
bst
an
tially
all
ca
ses
be
fore
th
e
BTLA
rela
te t
o
pro
pe
rty
taxe
s.
Ge
ne
rally
, no
. Ta
xpa
yer m
ay
be
req
uire
d t
o
po
st b
on
d if
NH
D
ep
art
me
nt
of R
eve
nu
e
Ad
min
istra
tion
(D
RA
) m
ake
s a
req
ue
st
ba
sed
on
risk
of
no
n-p
aym
en
t. N
.H.
REV
. STA
T. A
NN
. §
21-J
:28-
b, V
.
SOL:
No
. A
sse
ssm
en
t –
Late
r of 3
ye
ars
fr
om
th
e d
ue
da
te
or 3
ye
ars
fro
m t
he
fil
ing
da
te.
N.H
. REV
. ST
AT.
AN
N. §
21-
J:29
, (I)
(a).
Re
fun
d –
La
ter o
f 3
yea
rs fr
om
th
e
du
e d
ate
or 2
ye
ars
fr
om
th
e p
aym
en
t d
ate
. N
.H. R
EV. S
TAT.
A
NN
. § 2
1-J:
29(I)
(b).
Sta
tute
is 1
20
da
ys if
ch
alle
ng
e is
c
on
stitu
tion
al.
N.H
. R
EV. S
TAT.
AN
N. §
21-
J:29
, I(d
).
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– Fe
de
ral
un
de
rpa
yme
nt
rate
p
lus
2%.
N.H
. REV
. ST
AT.
AN
N.
§ 2
1-J:
28, I
I.O
verp
aym
en
t –
Fed
era
l u
nd
erp
aym
en
t ra
te
less
3%
. N
.H. R
EV.
STA
T. A
NN
. § 2
1-J:
28,
III.
60 d
ays
. N
.H.
REV
. STA
T. A
NN
. §
21-J
:28-
b, I
.
Busin
ess
Pro
fits
Tax
(BPT
) re
turn
is d
ue
th
e 1
5th
da
y o
f th
e
3rd
mo
nth
follo
win
g
the
clo
se o
f th
e
taxa
ble
pe
riod
. N
.H.
REV
. STA
T. A
NN
. §
77-A
:6, I
.A
uto
ma
tic 7
- m
on
th
ext
en
sion
if 1
00%
of
tax
du
e is
pa
id.
NH
G
en
era
l In
stru
ctio
ns
for F
ilin
g B
usin
ess
En
terp
rise
an
d
Busin
ess
Pro
fits
Taxe
s (2
012)
.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in N
.H.
CO
DE
AD
MIN
. R.
AN
N.
§ 3
07.1
0.IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
6 m
on
ths
on
an
a
me
nd
ed
retu
rn.
N.H
. REV
. STA
T. A
NN
. §
77-
A:1
0.
Yes,
“D
ec
lara
tory
R
ulin
gs”
with
ta
xpa
yer i
nfo
rma
tion
re
da
cte
d.
A li
mite
d
nu
mb
er o
f ru
ling
s a
re
pu
blis
he
d o
n t
he
NH
D
RA
’s w
eb
site
(o
ne
ru
ling
fro
m 2
010-
2013
). F
urt
he
r, D
RA
a
ud
it p
osit
ion
s a
re
oft
en
no
t re
flec
ted
in
reg
ula
tion
s o
r te
ch
nic
al
info
rma
tion
rele
ase
s,
an
d re
gu
latio
ns
are
infr
eq
ue
ntly
u
pd
ate
d.
DR
A H
ea
ring
s Bu
rea
u d
oe
s n
ot
pu
blis
h d
ec
isio
ns;
BT
LA d
ec
isio
ns
are
pu
blis
he
d
(se
arc
ha
ble
d
ata
ba
se o
nly
).
DR
A p
ub
lish
es
sign
ific
an
t BT
LA a
nd
ju
dic
ial d
ec
isio
ns
to
its w
eb
site
.
1) N
H D
RA
ass
ert
s th
at
“fa
ilure
to
p
ay”
an
d “
failu
re
to fi
le”
pe
na
ltie
s a
pp
ly b
ase
d
on
inte
rpre
tive
d
iffe
ren
ce
s a
s w
ell
as
on
am
ou
nts
p
aid
on
th
e o
rigin
al
retu
rn.
NJ
Yes,
th
e N
ew
Je
rse
y Ta
x C
ou
rt.
N.J
. STA
T.
AN
N. §
54:
51A
-13.
No
. Ho
we
ver,
taxp
aye
rs m
ay
be
re
qu
ired
to
po
st
bo
nd
for c
on
test
ed
a
mo
un
t b
ase
d o
n
fina
nc
ial r
isk.
N.J
. ST
AT.
AN
N. §
54:
49-
18.
SOL:
Ye
s, 4
ye
ars
for
bo
th. A
sse
ssm
en
t –
N.J
. STA
T. A
NN
. §
54:4
9-6(
b).
Re
fun
d
– N
.J. S
TAT.
AN
N. §
54
:49-
14(a
).
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
–Pr
ime
rate
plu
s 3%
. N
.J. S
TAT.
AN
N. §
54
:49-
3.O
verp
aym
en
t –
Prim
e ra
te.
N.J
. STA
T.
AN
N. §
54:
49-1
5.1.
90 d
ays
. N
.J. S
TAT.
A
NN
. § 5
4:49
-18(
a).
Yes.
15t
h d
ay
of f
ou
rth
mo
nth
fo
llow
ing
clo
se o
f ta
xab
le y
ea
r. N
.J.
STA
T. A
NN
. § 5
4:10
A-
15.
No
. M
ust
file
Fo
rm
CBT
-200
T. N
.J. S
TAT.
A
NN
. § 5
4:10
A-1
9;
N.J
. AD
MIN
. CO
DE
§
18:7
-11.
12.
Fin
al d
ete
rmin
atio
n
is n
ot
de
fine
d.
N.J
. ST
AT.
AN
N. §
54:
10A
-13
.IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
on
an
a
me
nd
ed
retu
rn
with
in 9
0 d
ays
on
an
a
me
nd
ed
retu
rn.
Id.
Lett
er R
ulin
gs
pu
blis
he
d o
n t
he
D
ivisi
on
of T
axa
tion
’s
we
bsit
e a
t th
e
disc
retio
n o
f Dire
cto
r (1
3 to
tal r
ed
ac
ted
ru
ling
s p
ub
lish
ed
fr
om
201
0-20
13).
Re
ce
nt
Tax
Co
urt
d
ec
isio
ns
pu
blis
he
d
on
Co
urt
’s w
eb
site
fo
r 10
bu
sine
ss d
ays
, th
en
se
arc
ha
ble
on
R
utg
ers
Sc
ho
ol o
f La
w w
eb
site
.
1) L
imite
d a
bili
ty fo
r ta
xpa
yer t
o fi
le a
c
laim
for r
efu
nd
if
ass
ess
me
nt
ap
pe
al
pe
riod
is m
isse
d.
N.J
. ST
AT.
AN
N §
54:
49-1
4.
27
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
NM
No
ind
ep
en
de
nt
tax
disp
ute
fo
rum
. R
ec
ord
is
set
at
Taxa
tion
a
nd
Re
ven
ue
D
ep
art
me
nt
he
arin
g.
N.M
. STA
T.
AN
N. §
§ 7
-1-1
to
7-
1-82
.
Yes.
Ta
x m
ust
be
p
aid
to
ob
tain
a
n in
de
pe
nd
en
t re
vie
w o
f a T
axa
tion
a
nd
Re
ven
ue
D
ep
art
me
nt
de
term
ina
tion
at
Dist
rict
Co
urt
. N
.M.
STA
T. A
NN
. § 7
-1-2
3.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
N.M
. STA
T. A
NN
. §
7-1
-18(
E). R
efu
nd
–
N.M
. STA
T. A
NN
. §
7-1-
26(D
). (
2013
H.B
. 29
9, e
ff. 7
/1/2
013,
re
pe
ale
d fo
rme
r la
w p
rovi
din
g a
n
un
eq
ua
l sta
tute
of
limita
tion
s fo
llow
ing
a
fed
era
l ch
an
ge
.)
Inte
rest
rate
s:
Yes,
fed
era
l u
nd
erp
aym
en
t ra
te,
eq
ua
lly a
pp
lied
.U
nd
erp
aym
en
t –
N.M
. STA
T.
AN
N. §
7-1
-67(
B).
Ove
rpa
yme
nt
– N
.M.
STA
T. A
NN
. § 7
-1-
68(B
).
90 d
ays
. N
.M. S
TAT.
A
NN
. § 7
-1-2
4(C
).
(Ch
an
ge
fro
m 3
0 d
ays
ma
de
by
2013
H
.B. 2
99, e
ff. 7
/1/1
3)
No
. N
.M. S
TAT.
AN
N.
§7-
2A-9
; Fo
rm C
IT-1
in
stru
ctio
ns.
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
. A
dd
itio
na
l tim
e m
ay
be
gra
nte
d b
y fil
ing
Fo
rm R
PD-4
1096
. N
.M. S
TAT.
AN
N. §
7-
1-13
(E).
Fin
al d
ete
rmin
atio
n
de
fine
d in
N.M
. STA
T.
AN
N. §
7-1
-13(
F).
(Ad
de
d b
y 20
13
H.B
. 299
, eff
. 7/1
/13)
IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
180
da
ys o
n a
n
am
en
de
d re
turn
. N
.M. S
TAT.
AN
N. §
7-
1-13
(C).
(C
ha
ng
e
fro
m 9
0 d
ays
ma
de
b
y 20
13 H
.B. 2
99, e
ff.
7/1/
13)
Re
da
cte
d ru
ling
s a
re p
ub
lish
ed
to
th
e N
M D
OR
w
eb
site
. R
ulin
gs
are
c
ate
go
rize
d b
y ta
x ty
pe
an
d s
ub
jec
t.D
ec
isio
ns
an
d o
rde
rs
of t
he
NM
DO
R’s
h
ea
ring
offi
ce
r are
p
ub
lish
ed
to
th
e
NM
DO
R’s
we
bsit
e
ch
ron
olo
gic
ally
with
sy
no
psis
for e
ac
h
ca
se a
nd
lin
k to
full
text
.
1) L
ac
k o
f re
gu
latio
ns,
p
art
icu
larly
for
co
rpo
rate
inc
om
e
taxe
s, c
rea
tes
un
ce
rta
inty
an
d
am
big
uity
.
NY
Yes,
th
e N
ew
Yo
rk
Sta
te D
ivisi
on
of T
ax
Ap
pe
als
an
d t
he
Ta
x A
pp
ea
ls Tr
ibu
na
l.
N.Y
. TA
X L
AW
§§
200
0 to
202
6.
Ge
ne
rally
, no
. H
ow
eve
r, a
ll ta
xpa
yers
in N
YC,
plu
s sa
les
tax
an
d
co
rpo
rate
fra
nc
hise
ta
xpa
yers
in N
Y St
ate
, mu
st p
ay
tax
to a
pp
ea
l to
A
pp
ella
te D
ivisi
on
of
Sup
rem
e C
ou
rt.
N.Y
. TA
X L
AW
§§
201
6,
1090
(c
orp
ora
te t
ax)
, 11
38(a
)(4)
(sa
les
tax)
; N.Y
.C. A
dm
in.
Co
de
§11
-681
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
N.Y
. TA
X L
AW
§
1083
(a).
Re
fun
d
– N
.Y. T
AX
LA
W §
10
87(a
) (c
orp
ora
te
fra
nc
hise
ta
x la
w
cite
d).
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– Fe
de
ral s
ho
rt-t
erm
ra
te p
lus
7%.
N.Y
. TA
X L
AW
§§
108
4 (a
),
1096
(e)(
2)(B
).O
verp
aym
en
t –
Fed
era
l sh
ort
-te
rm
rate
plu
s 2%
. N
.Y.
TAX
LA
W §
§ 1
088(
a),
10
96(e
)(2)
(A).
90 d
ays
. N
.Y. T
AX
LA
W §
113
8(a
)(1)
.N
o.
Ma
rch
15
for
ca
len
da
r-ye
ar
taxp
aye
rs, o
r with
in
2 ½
mo
nth
s o
f en
d
of r
ep
ort
ing
pe
riod
. Se
e, e
.g.,
Form
CT-
4 in
stru
ctio
ns.
No
. 6-
mo
nth
e
xte
nsio
n w
ith
filin
g o
f Fo
rm
CT-
5. A
dd
itio
na
l e
xte
nsio
ns
ma
y b
e
gra
nte
d fo
r go
od
c
au
se.
N.Y
. TA
X L
AW
§
§ 1
93, 1
462,
151
5.
No
de
finiti
on
of
fina
l de
term
ina
tion
. C
ert
ain
eve
nts
d
esig
na
ted
as
fina
l d
ete
rmin
atio
n b
y ru
le. N
.Y. C
OM
P.
CO
DES
R. &
REG
S. t
it.
20, §
6-1
.3(b
).IR
S a
nd
no
n-IR
S c
ha
ng
es
mu
st b
e
rep
ort
ed
with
in 9
0 d
ays
(12
0 d
ays
for
co
mb
ine
d re
po
rts)
o
n a
n a
me
nd
ed
re
turn
. N
.Y. T
AX
LA
W
§ 2
11(3
).
Re
da
cte
d a
dvi
sory
o
pin
ion
s p
ub
lish
ed
o
n D
ep
t. o
f Ta
xatio
n
an
d F
ina
nc
e’s
w
eb
site
, alo
ng
with
o
the
r ta
xpa
yer
gu
ida
nc
e.
Div
isio
n o
f Ta
x A
pp
ea
ls d
ete
rmin
atio
ns
an
d
Tax
Ap
pe
als
Trib
un
al
de
cisi
on
s p
ub
lish
ed
to
we
bsit
e, g
en
era
lly
mu
st b
e s
ea
rch
ed
.
1) S
tatu
tes
spe
cifi
ca
lly e
xte
nd
Q
ui T
am
law
suits
to
ta
x m
att
ers
.
28
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
NC
Yes,
th
e O
ffic
e
of A
dm
inist
rativ
e
He
arin
gs
(OA
H).
N
.C. G
EN. S
TAT.
A
NN
§ 1
05-2
41.1
5.
Ap
pe
als
to B
usin
ess
C
ou
rt a
re d
e n
ovo
. C
hie
f ALJ
ma
y d
esig
na
te A
LJs
as
ha
vin
g t
he
exp
ert
ise
to p
resid
e a
t sp
ec
ific
ty
pe
s o
f ca
ses.
N.C
. G
EN. S
TAT.
§ 7
A-7
53.
Un
de
r Se
ssio
n L
aw
20
11-3
98, D
OR
ca
n
no
lon
ge
r ove
rrid
e
an
OA
H d
ec
isio
n.
No
, to
ap
pe
al
to O
AH
. Y
es,
to
a
pp
ea
l fro
m O
AH
to
th
e B
usin
ess
Co
urt
. N
.C. G
EN. S
TAT.
AN
N
§§
105-
241.
13 t
o 1
05-
241.
16.
SOL:
Ye
s, ,
ge
ne
rally
3
yea
rs fr
om
du
e
da
te fo
r bo
th.
Ass
ess
me
nt
– N
.C.
GEN
. STA
T. A
NN
. §
105-
241.
8(a
) (o
r 3
yea
rs a
fte
r ta
xpa
yer
file
d, i
f la
ter)
. Re
fun
d
– N
.C. G
EN. S
TAT.
A
NN
. § 1
05-2
41.6
(a)
(or 2
ye
ars
aft
er
pa
yme
nt,
if la
ter)
. Id
.
Inte
rest
rate
s: Y
es.
M
inim
um
5%
/m
axi
mu
m 1
6%
pe
r ye
ar,
eq
ua
lly
ap
plie
d. N
.C. G
EN.
STA
T. A
NN
. § 1
05-
241.
21(a
).
45 d
ays
. N
.C. G
EN.
STA
T. A
NN
§10
5-24
1.11
(a).
Yes.
15t
h d
ay
of
4th
mo
nth
follo
win
g
clo
se o
f ta
xab
le
yea
r. N
.C. G
EN. S
TAT.
A
NN
. § 1
05-1
30.1
7.N
o.
6-m
on
th
ext
en
sion
with
th
e
filin
g o
f Fo
rm C
D-
419.
N.C
. GEN
. STA
T.
AN
N. §
§ 1
05-1
30.1
7 (d
), 1
05-2
63.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
be
re
po
rte
d w
ithin
6
mo
nth
s o
n a
n
am
en
de
d re
turn
. N
.C. G
EN. S
TAT.
AN
N
§ 1
05-1
30.2
0.
The
NC
DO
R
pro
vid
es
for a
fee
b
ut
do
es
no
t p
ub
lish
sp
ec
ific
writ
ten
a
dvi
ce
(le
tte
r ru
ling
s).
Fin
al d
ec
isio
ns
of t
he
Se
cre
tary
o
f Re
ven
ue
are
p
ub
lish
ed
. O
ffic
e
of A
dm
inist
rativ
e
He
arin
gs
de
cisi
on
s (n
ot
red
ac
ted
) a
re
ava
ilab
le o
n t
he
O
AH
we
bsit
e.
Busin
ess
Co
urt
d
ec
isio
ns
are
po
ste
d
to t
he
Co
urt
’s
we
bsit
e.
1) A
dm
inist
rativ
e
rule
s c
on
ce
rnin
g
the
Se
cre
tary
of
Re
ven
ue
’s a
uth
orit
y to
ad
just
ne
t in
co
me
o
r to
req
uire
a
co
mb
ine
d re
turn
fo
r ta
xab
le y
ea
rs
be
gin
nin
g o
n o
r a
fte
r 1/1
/201
2, m
ay
be
fou
nd
at
17
NC
AC
05F
.010
1 to
17
NC
AC
05F
.060
1.
ND
No
. N
.D. C
ENT.
C
OD
E §
§ 2
8-32
-42
to
28-3
2-46
, 57-
38-3
9 to
57
-38-
40.
No
. N
.D. C
ENT.
C
OD
E §
§ 2
8-32
-42
to
28-3
2-46
, 57-
38-3
9 to
57
-38-
40.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t -
N.D
. CEN
T. C
OD
E §
57
-38-
38(1
). R
efu
nd
–
N.D
. CEN
T. C
OD
E §
57-
38-4
0. H
ow
eve
r, st
atu
te s
ho
rte
ne
d
if c
ha
llen
ge
is
co
nst
itutio
na
l. N
.D.
CEN
T. C
OD
E §
57-
01-1
9.
Inte
rest
rate
s: Y
es
for i
nc
om
e t
axe
s,
bu
t n
o fo
r sa
les/
use
ta
xes.
Un
de
rpa
yme
nt
- 1%
pe
r mo
nth
. N
.D. C
ENT.
CO
DE
§§
57-
38-4
5(1)
(d)
(inc
om
e),
57-
39.2
-18
(1)(
a)
(sa
les/
use
).
Ove
rpa
yme
nt
– In
co
me
: 1%
pe
r m
on
th.
N.D
. CEN
T.
CO
DE
§ 5
7-38
-35
.2(1
). S
ale
s/U
se:
10%
pe
r an
nu
m.
N.D
. CEN
T. C
OD
E §
57
-39.
2-25
.
30 d
ays
. N
.D. C
ENT.
C
OD
E §
57-
38-3
9(3)
.Ye
s. 1
5th
da
y o
f 4t
h m
on
th fo
llow
ing
c
lose
of t
axa
ble
ye
ar.
Fo
rm 4
0 in
stru
ctio
ns.
Yes.
6-m
on
th
au
tom
atic
e
xte
nsio
n.
Id.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in N
.D.
AD
MIN
. CO
DE
81-0
3-01
.1-0
9(1)
(b).
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
90
da
ys o
n a
n
am
en
de
d re
turn
. N
.D. A
DM
IN. C
OD
E 81
-03-
01.1
-09(
1)(b
);
N.D
. CEN
T. C
OD
E §
57
-38-
34.4
(1).
No
lett
er r
ulin
gs
or
ad
min
istra
tive
rulin
gs
ava
ilab
le o
n N
D
DO
R w
eb
site
.
29
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
OH
Yes,
th
e O
hio
Bo
ard
o
f Ta
x A
pp
ea
ls (B
TA).
O
HIO
REV
. CO
DE
AN
N. §
§ 5
717.
01 t
o
5717
.06.
No
. O
HIO
REV
. C
OD
E A
NN
. §
5717
.02.
SOL:
Ye
s, 4
ye
ars
for
bo
th. A
sse
ssm
en
t –
Sa
les:
OH
IO
REV
. CO
DE
AN
N.
§ 5
739.
6(A
). C
AT:
O
HIO
REV
. CO
DE
AN
N. §
575
1.09
(F).
Re
fun
d –
Sa
les:
O
HIO
REV
. CO
DE
AN
N. §
573
9.07
(D).
C
AT:
OH
IO R
EV.
CO
DE
AN
N. §
57
51.0
9(F)
.
Inte
rest
rate
s: Y
es.
Fe
de
ral s
ho
rt-t
erm
ra
te p
lus
3%, e
qu
ally
a
pp
lied
. O
HIO
R
EV. C
OD
E A
NN
. §
5703
.47.
60 d
ays
. O
HIO
R
EV. C
OD
E A
NN
. §
§ 5
733.
11(B
),
5739
.13(
B),
5751
.09(
B).
N/A
. Fra
nc
hise
Ta
x p
ha
sed
-ou
t th
rou
gh
20
09 t
ax
yea
r fo
r m
ost
ta
xpa
yers
, re
pe
ale
d e
ffe
ctiv
e
Jan
ua
ry 1
, 201
4.
N/A
. Fra
nc
hise
Ta
x p
ha
sed
-ou
t th
rou
gh
20
09 t
ax
yea
r fo
r m
ost
ta
xpa
yers
, re
pe
ale
d e
ffe
ctiv
e
Jan
ua
ry 1
, 201
4.
The
De
pa
rtm
en
t o
f Ta
xatio
n p
ub
lish
es
red
ac
ted
Ta
x C
om
miss
ion
er
Op
inio
ns
un
less
th
e
taxp
aye
r re
qu
est
s th
e o
pin
ion
rem
ain
c
on
fide
ntia
l. O
HIO
R
EV. C
OD
E A
NN
. §
5703
.53.
The
BTA
pu
blis
he
s its
de
cisi
on
s c
hro
no
log
ica
lly t
o
its w
eb
site
(c
ase
s a
lso s
ea
rch
ab
le).
Th
e D
ep
art
me
nt
of
Taxa
tion
allo
ws
the
p
ub
lic t
o in
spe
ct
its
fina
l de
term
ina
tion
s a
t th
e D
ep
art
me
nt’
s o
ffic
es.
1) O
verly
b
urd
en
som
e a
nd
c
om
ple
x m
un
icip
al
inc
om
e t
ax
syst
em
(2
013
refo
rm
leg
isla
tion
/H.B
. 5
pe
nd
ing
).2)
BTA
co
ntin
ue
s to
exp
erie
nc
e
sign
ific
an
t p
rob
lem
s w
ith t
he
tim
ely
re
solu
tion
of
ca
ses.
201
3 H
.B.
138,
en
ac
ted
7/
11/2
013,
cre
ate
s a
sm
all
cla
ims
do
cke
t, p
rovi
de
s fo
r me
dia
tion
, re
qu
ires
a c
ase
m
an
ag
em
en
t p
rog
ram
, an
d o
the
r re
form
s in
ten
de
d t
o
reso
lve
th
is iss
ue
.
OK
Effe
ctiv
e 1
/1/2
014,
th
e t
axp
aye
r ha
s th
e
op
tion
to
ap
pe
al
an
ord
er o
f th
e T
ax
Co
mm
issio
n d
e n
ovo
to
dist
rict
co
urt
. A
LJ
in t
he
Ad
min
istra
tive
Pr
oc
ee
din
gs
sec
tion
of t
he
Ta
x C
om
miss
ion
c
on
du
cts
de
no
vo
he
arin
g. A
pp
ea
l to
th
e 3
-me
mb
er
Tax
Co
mm
issio
n is
n
ot
de
no
vo. O
KLA
. ST
AT.
AN
N. t
it. 6
8, §
§
101,
102,
201
to
203
, 20
7, 2
25 t
o 2
28.
No
pre
pa
yme
nt
req
uire
d t
o
ap
pe
al t
o t
he
Ta
x C
om
miss
ion
, dist
rict
co
urt
or S
up
rem
e
Co
urt
. OKL
A. S
TAT.
A
NN
. tit.
68,
§§
22
1, 2
25.
Effe
ctiv
e
1/1/
14, p
rep
aym
en
t re
qu
irem
en
t fo
r a
pp
ea
l to
Su
pre
me
C
ou
rt o
r Co
urt
of
Ap
pe
als
is re
pe
ale
d.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
OKL
A. S
TAT.
AN
N.
tit. 6
8 §
§ 2
23(A
),
2385
.16(
A).
Re
fun
d –
O
KLA
. STA
T. A
NN
. tit.
68
§ 2
373.
Inte
rest
rate
s: Y
es,
1.
25%
pe
r mo
nth
, e
qu
ally
ap
plie
d.
Un
de
rpa
yme
nt
– O
KLA
. STA
T. A
NN
. tit.
68
, § 2
17(A
).O
verp
aym
en
t –
Id.,
OKL
A. S
TAT.
AN
N. t
it.
68 §
§ 2
17(H
), 2
25(E
).
Effe
ctiv
e 1
/1/2
014,
in
tere
st ra
te d
ispa
rity
on
refu
nd
s d
en
ied
b
y Ta
x C
om
miss
ion
(3
%)
is re
pe
ale
d.
60 d
ays
. O
KLA
. STA
T A
NN
. tit.
68
§22
1.C
.N
o. S
tate
retu
rn d
ue
th
e 1
5th
da
y o
f th
e
3rd
mo
nth
follo
win
g
the
clo
se o
f th
e
taxa
ble
ye
ar.
Fo
rm
512
inst
ruc
tion
s.Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n
with
va
lid fe
de
ral
ext
en
sion
. Fo
rm 5
12
inst
ruc
tion
s.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in O
KLA
. ST
AT.
AN
N. t
it. 6
8, §
23
75(H
)(2)
.IR
S a
nd
no
n-IR
S c
ha
ng
es
mu
st b
e
rep
ort
ed
with
in
on
e y
ea
r on
an
a
me
nd
ed
retu
rn.
OKL
A. S
TAT.
AN
N. t
it.
68, §
237
5(H
)(2)
.
Priv
ate
lett
er r
ulin
gs
are
pu
blis
he
d w
ith
taxp
aye
r in
form
atio
n
red
ac
ted
, bu
t o
nly
fo
r ta
x ye
ars
200
0-20
12.
Tax
Co
mm
issio
ne
r d
ec
isio
ns
are
p
ub
lish
ed
with
ta
xpa
yer i
nfo
rma
tion
re
da
cte
d,
ca
teg
oriz
ed
by
tax
typ
e.
1) O
K D
OR
ma
y m
ake
no
n-IR
S a
lloc
atio
n/
ap
po
rtio
nm
en
t a
dju
stm
en
ts p
ost
g
en
era
l sta
tute
to
ass
ess
. O
KLA
. ST
AT.
AN
N. t
it. 6
8, §
23
75(H
)(4)
.
30
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
OR
Yes,
th
e M
ag
istra
te
Div
isio
n o
f th
e
Ore
go
n T
ax
Co
urt
. O
R. R
EV. S
TAT.
AN
N. §
30
5.28
0(2)
.
No
. Ta
x is
no
t d
ue
in
th
e M
ag
istra
te
Div
isio
n.
OR
. R
EV. S
TAT.
AN
N. §
30
5.41
9(1)
.Ye
s. H
ow
eve
r, a
bse
nt
ha
rdsh
ip,
pa
yme
nt
is re
qu
ired
fo
r su
bse
qu
en
t a
pp
ea
l to
th
e
Re
gu
lar D
ivisi
on
of
the
Ta
x C
ou
rt. §
30
5.41
9(3)
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
OR
. REV
. STA
T. A
NN
. §
314
.410
(1).
Re
fun
d
– O
R. R
EV. S
TAT.
AN
N.
§ 3
14.4
15(2
)(a
) (o
r 2
yea
rs a
fte
r ta
x p
aid
, w
hic
he
ver i
s la
ter)
.
Inte
rest
rate
s:
Yes,
rate
s va
ry b
y ta
x p
erio
ds,
bu
t e
qu
ally
ap
plie
d.
Un
de
rpa
yme
nt
– O
R.
REV
. STA
T. A
NN
. §
305.
220(
1).
Ove
rpa
yme
nt
– O
R.
REV
. STA
T. A
NN
. §
305.
220(
2).
30 d
ays
for i
nfo
rma
l c
on
fere
nc
e a
t O
R
DO
R; 9
0 d
ays
to
M
ag
istra
te D
ivisi
on
. O
R. R
EV. S
TAT.
AN
N. §
30
5.26
5(5)
, (10
).
Yes.
15t
h d
ay
of
the
mo
nth
follo
win
g
the
du
e d
ate
of t
he
fe
de
ral r
etu
rn.
Form
20
inst
ruc
tion
s.Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n.
Form
20
inst
ruc
tion
s;
OR
. REV
. STA
T. A
NN
. §
314.
385(
1)(c
).
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
b
e re
po
rte
d.
No
st
atu
tory
tim
e p
erio
d
for fi
ling
retu
rn t
o
rep
ort
IRS
ch
an
ge
s.
90 d
ays
for c
ha
ng
es
self-
rep
ort
ed
to
th
e
IRS.
OR
. REV
. STA
T.
AN
N. §
314
.380
(2).
OR
DO
R m
ay
issu
e
de
cla
rato
ry ru
ling
s,
bu
t ra
rely
exe
rcise
s th
is a
uth
orit
y a
nd
in
ste
ad
en
co
ura
ge
s q
ue
stio
ns
for a
w
ritte
n re
spo
nse
u
nd
er O
R. R
EV. S
TAT.
A
NN
. § 3
05.1
10.
The
se le
tte
rs a
re n
ot
bin
din
g o
r pu
blis
he
d.
All
Tax
Co
urt
d
ec
isio
ns
are
se
arc
ha
ble
on
line
o
r ca
n b
e v
iew
ed
in
ch
ron
olo
gic
al o
rde
r.
1) O
R D
OR
ma
y m
ake
no
n-IR
S a
dju
stm
en
ts p
ost
g
en
era
l sta
tute
to
a
sse
ss.
OR
. REV
. ST
AT.
AN
N. §
314
.410
(4
)(b
).
PAYe
s. 2
013
H.B
. 465
p
rovi
de
s Bo
ard
o
f Fin
an
ce
an
d
Re
ven
ue
will
co
nsis
t o
f th
e S
tate
Tre
asu
rer
or h
is d
esig
ne
e,
an
d t
wo
me
mb
ers
n
om
ina
ted
by
the
G
ove
rno
r an
d
ap
pro
ved
by
the
Se
na
te.
Eac
h
me
mb
er m
ust
ha
ve
at
lea
st 1
0 ye
ars
o
f exp
erie
nc
e
req
uiri
ng
su
bst
an
tial
kno
wle
dg
e o
f PA
ta
x la
w. A
pp
ea
ls fr
om
th
e B
oa
rd
are
de
no
vo t
o t
he
C
om
mo
nw
ea
lth
Co
urt
. 72
PA
. CO
NS.
ST
AT.
AN
N. §
110
3.
No
, bu
t “s
ec
urit
y”
is re
qu
ired
to
sta
y c
olle
ctio
n a
ctio
n.
Pa. R
.A.P
. 173
1.
SOL:
Ye
s, 3
ye
ars
for
bo
th.
Ass
ess
me
nt
– 72
PA
. CO
NS.
STA
T.
AN
N. §
740
7.3(
a).
R
efu
nd
– 7
2 PA
. C
ON
S. S
TAT.
AN
N. §
10
003.
1. T
o re
qu
est
a
refu
nd
for p
erio
ds
co
vere
d b
y a
n
au
dit,
ta
xpa
yers
h
ave
6 m
on
ths
fro
m
an
ass
ess
me
nt
or
de
term
ina
tion
, 3
yea
rs fr
om
“a
ctu
al
pa
yme
nt
of t
he
ta
x,”
wh
ich
eve
r is
late
r.
Id.,
am
en
de
d b
y 20
12 H
.B. 7
61.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– Fe
de
ral
un
de
rpa
yme
nt
rate
. 72
PA
. CO
NS.
STA
T.
AN
N. §
806
.O
verp
aym
en
t –
Fed
era
l u
nd
erp
aym
en
t ra
te
min
us
2%. 7
2 PA
. C
ON
S. S
TAT.
AN
N.
§ 8
06.
90 d
ays
fro
m
ass
ess
me
nt
ma
ilin
g
da
te.
72 P
A. C
ON
S.
STA
T. A
NN
. § 9
702(
a).
Yes.
Ap
ril 1
5th
or 3
0 d
ays
aft
er f
ed
era
l d
ue
da
te fo
r fisc
al
yea
r ta
xpa
yers
. Fo
rm C
T-1
inst
ruc
tion
s.Ye
s, a
uto
ma
tic
ext
en
sion
eq
ua
l to
fe
de
ral e
xte
nsio
n
plu
s 30
da
ys.
72 P
A. C
ON
S. S
TAT.
A
NN
. § 7
405,
as
am
en
de
d b
y 20
12
H.B
. 761
; Fo
rm C
T-1
inst
ruc
tion
s.
Fin
al “
ch
an
ge
” is
de
fine
d in
61
PA.
CO
DE
§ 1
53.5
4(d
).IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
6 m
on
ths
on
an
a
me
nd
ed
retu
rn.
72 P
A. C
ON
S. S
TAT.
A
NN
. § 7
406,
as
am
en
de
d b
y 20
12
H.B
. 761
.
A li
mite
d n
um
be
r o
f re
da
cte
d le
tte
r ru
ling
s a
re a
vaila
ble
o
n t
he
PA
DO
R’s
w
eb
site
, se
arc
ha
ble
a
nd
so
rta
ble
by
tax
typ
e.
2013
H.B
. 465
p
rovi
de
s th
at
the
Bo
ard
of F
ina
nc
e
an
d R
eve
nu
e s
ha
ll iss
ue
a w
ritte
n
de
cisi
on
inc
lud
ing
th
e c
on
clu
sion
s re
ac
he
d a
nd
th
e
fac
ts o
n w
hic
h
the
de
cisi
on
wa
s b
ase
d.
De
cisi
on
s sh
all
be
ind
exe
d
an
d p
ub
lish
ed
on
a
pu
blic
ly a
cc
ess
ible
w
eb
site
ma
inta
ine
d
by
the
Bo
ard
.
31
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
RI
Ad
min
istra
tive
a
pp
ea
ls a
re
de
cid
ed
by
tax
ad
min
istra
tor.
H
ow
eve
r, a
pp
ea
ls o
f th
ose
de
cisi
on
s a
re t
o D
istric
t C
ou
rt,
trie
d d
e n
ovo
. R
.I.
GEN
. LA
WS
§§
8-8
-24
, 44-
11-6
, 44-
11-2
0,
44-3
0-89
, 44-
19-1
7,
44-1
9-25
.
Yes.
Pre
pa
yme
nt
req
uire
d b
efo
re
ap
pe
al t
o D
istric
t C
ou
rt.
Mo
tion
fo
r exe
mp
tion
g
ran
ted
on
ly in
h
ard
ship
ca
ses
wh
ere
ta
xpa
yer c
an
sh
ow
rea
son
ab
le
pro
ba
bili
ty o
f su
cc
ess
on
th
e
me
rits.
R.I.
GEN
. LA
WS
§§
8-8
- 25
, 8-
8-26
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
Co
rpo
rate
: R
.I. G
EN.
LAW
S §
44-
11-7
.1(a
).
Sale
s Ta
x: R
.I. G
EN.
LAW
S §
44-
19-1
3.R
efu
nd
– C
orp
ora
te:
R.I.
GEN
. LA
WS
§
44-1
1-20
(a).
Sa
les
Tax:
R.I.
GEN
. LA
WS
§ 4
4-19
-26.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– Pr
ime
rate
plu
s 2%
. R
.I. G
EN. L
AW
S §
§
44-1
1-7,
44-
1-7.
O
verp
aym
en
t –
Prim
e ra
te.
R.I.
GEN
. LA
WS
§ 4
4-1-
7.1.
30 d
ays
. R
.I. G
EN.
LAW
S §
§ 4
4-30
-89(
a),
8-
8-25
(b).
No
. Fo
rm R
I 112
0C;
R.I.
GEN
. LA
WS
§
44-1
1-3.
No
au
tom
atic
e
xte
nsio
n; m
ust
file
R
I 700
4. D
iscre
tion
ve
ste
d w
ith R
I DO
R.
R.I.
GEN
. LA
WS
§
44-1
1-5.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
be
re
po
rte
d w
ithin
60
da
ys o
n a
n
am
en
de
d re
turn
. R
.I. G
EN. L
AW
S §
44-
11-1
9.
A li
mite
d n
um
be
r of
de
cla
rato
ry (
priv
ate
le
tte
r) ru
ling
s a
re
pu
blis
he
d w
ith
taxp
aye
r in
form
atio
n
red
ac
ted
on
th
e
Div
isio
n o
f Ta
xatio
n’s
w
eb
site
.D
ec
isio
ns
on
a
dm
inist
rativ
e
ap
pe
als
are
p
ub
lish
ed
, with
ta
xpa
yer i
nfo
rma
tion
re
da
cte
d, o
n t
he
D
ivisi
on
of T
axa
tion
’s
we
bsit
e.
SCYe
s, t
he
A
dm
inist
rativ
e L
aw
C
ou
rt (
ALC
). A
LC
jud
ge
s a
re e
lec
ted
b
y th
e G
en
era
l A
sse
mb
ly.
No
ta
x e
xpe
rtise
is re
qu
ired
. S.
C. C
OD
E A
NN
. §§
1-
23-5
00-6
50, 1
2-60
-10
to
12-
60-3
390.
No
pre
pa
yme
nt
req
uire
d fo
r ap
pe
al
to t
he
ALC
for t
axe
s o
the
r th
an
pro
pe
rty
taxe
s. F
or p
rop
ert
y ta
xes,
se
e S
.C. C
OD
E A
NN
. §§
12-
60-2
140,
12
-60-
2550
, 12-
60-
2930
.H
ow
eve
r, p
aym
en
t o
f ta
x o
r bo
nd
m
ust
be
po
ste
d t
o
ap
pe
al t
o t
he
Circ
uit
Co
urt
an
d C
ou
rt o
f A
pp
ea
ls. S
.C. C
OD
E A
NN
. § 1
2-60
-337
0.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
S.C
. CO
DE
AN
N. §
12
-54-
85(A
). R
efu
nd
–
S.C
. CO
DE
AN
N. §
12
-54-
85(F
)(1)
.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
- Fe
de
ral
un
de
rpa
yme
nt
rate
. S.
C. C
OD
E A
NN
. §
12-5
4-25
(D).
Ove
rpa
yme
nt
– C
urr
en
tly 0
%.
See
S.
C. I
nfo
rma
tion
Le
tte
r No
. 13-
11,
no
ting
leg
isla
tion
d
irec
ting
SC
DO
R
to re
du
ce
rate
on
re
fun
ds
by
thre
e
pe
rce
nta
ge
po
ints
.
90 d
ays
. S
.C. C
OD
E A
NN
. §
12-6
0-45
0(A
).
No
. Fo
rm S
C11
20
inst
ruc
tion
s; S
.C.
CO
DE
AN
N.
§ 1
2-6-
4970
(B).
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
. S.
C. C
OD
E A
NN
. §
12-6
-498
0.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
18
0 d
ays
on
an
a
me
nd
ed
retu
rn.
S.C
. CO
DE
AN
N. §
12
-54-
85(D
).
Ad
viso
ry o
pin
ion
s,
wh
ich
inc
lud
e
reve
nu
e ru
ling
s,
reve
nu
e p
roc
ed
ure
s,
an
d p
riva
te
lett
er r
ulin
gs
(with
ta
xpa
yer i
nfo
rma
tion
re
da
cte
d),
are
p
ub
lish
ed
by
the
SC
D
OR
on
its
we
bsit
e.
ALC
de
cisi
on
s a
re
pu
blis
he
d o
n t
he
A
LC w
eb
site
, an
d
are
se
arc
ha
ble
(fo
r e
xam
ple
, all
tax
de
cisi
on
s m
ay
be
vi
ew
ed
by
sea
rch
ing
b
y C
ase
Typ
e “
Sta
te
Tax”
).
32
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
SDN
o.
Sec
reta
ry o
f R
eve
nu
e re
vie
ws
ALJ
d
ete
rmin
atio
ns.
S.D
. C
OD
IFIE
D L
AW
S §
10-
59-9
, 1-2
6D-6
.
Yes.
Ta
xpa
yer c
an
p
ost
bo
nd
in li
eu
o
f pa
yme
nt.
S.D
. C
OD
IFIE
D L
AW
S §
10-
59-9
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
S.D
. CO
DIF
IED
LA
WS
§ 1
0-59
-16.
Re
fun
d –
S.
D. C
OD
IFIE
D L
AW
S §
10-
59-1
9.
Inte
rest
rate
s: Y
es,
1.
25%
pe
r mo
nth
, e
qu
ally
ap
plie
d.
Un
de
rpa
yme
nt
– S.
D. C
OD
IFIE
D L
AW
S §
10-
59-6
. O
verp
aym
en
t –
S.D
. C
OD
IFIE
D L
AW
S §
§
10-5
9-24
, 10-
59-6
.
60 d
ays
. S.
D.
CO
DIF
IED
LA
WS
§
10-5
9-9.
No
. Fi
na
nc
ial
Inst
itutio
n re
turn
is
du
e 1
5 d
ays
aft
er
fed
era
l in
co
me
ta
x re
turn
is d
ue
. S.
D.
CO
DIF
IED
LA
WS
§
10-4
3-30
.Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n
with
fed
era
l e
xte
nsio
n fo
rm. S
.D.
CO
DIF
IED
LA
WS
§
10-4
3-30
.1.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
60
da
ys o
n a
n
am
en
de
d re
turn
. S.
D. R
EG. 6
4:26
:02:
05.
Wh
ile t
he
DO
R
pro
vid
es
writ
ten
g
uid
an
ce
to
re
qu
est
ing
ta
xpa
yers
, su
ch
g
uid
an
ce
is n
ot
pu
blis
he
d.
Ad
min
istra
tive
h
ea
ring
de
cisi
on
s a
re n
ot
pu
blis
he
d.
TNN
o.
TEN
N. C
OD
E A
NN
. §§
67-
1-18
01 t
o
67-1
-180
7.
Yes.
Bo
nd
, le
tte
r of
cre
dit,
or a
ffid
avi
t is
req
uire
d in
th
e
am
ou
nt
of 1
50%
of
ass
ess
me
nt.
TEN
N.
CO
DE
AN
N. §
67-1
-18
01(c
).
Yes,
3 y
ea
rs fo
r bo
th.
Ass
ess
me
nt
– TE
NN
. C
OD
E A
NN
. § 6
7-1-
1501
(b).
Re
fun
d
– TE
NN
. CO
DE
AN
N.
§ 6
7-1-
1802
(a)(
1)(A
).
Inte
rest
rate
s: Y
es,
ra
te p
ub
lish
ed
in
Te
nn
. Ad
min
. R
eg
iste
r, e
qu
ally
a
pp
lied
.U
nd
erp
aym
en
t –
TEN
N. C
OD
E A
NN
. §
67-1
-801
(a).
Ove
rpa
yme
nt
– TE
NN
. CO
DE
AN
N. §
67
-1-8
01(b
).
90 d
ays
. T
ENN
. C
OD
E A
NN
. § 6
7-1-
1801
(a)(
1)(B
).
Yes.
15t
h d
ay
of 4
th
mo
nth
follo
win
g
clo
se o
f ta
xab
le
yea
r. T
ENN
. CO
DE
AN
N. §
67-
4-20
15(a
).Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n.
Ho
we
ver,
an
e
xte
nsio
n fo
rm
mu
st b
e fi
led
on
or
be
fore
th
e o
rigin
al
du
e d
ate
un
less
no
p
aym
en
t is
req
uire
d.
TEN
N. C
OD
E A
NN
. §
67-4
-201
5(g
)(2)
.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d.
No
st
atu
tory
tim
e p
erio
d
for fi
ling
retu
rn
to re
po
rt fe
de
ral
ch
an
ge
. TE
NN
. C
OD
E A
NN
. §§
67
-1-1
802
(a)(
3), 6
7-1-
1501
(b)(
3).
Re
da
cte
d p
riva
te
lett
er a
nd
reve
nu
e
rulin
gs
are
pu
blis
he
d
at
Co
mm
issio
ne
r’s
disc
retio
n. T
ENN
. C
OD
E A
NN
. § 6
7-1-
109.
Ru
ling
s a
re
pu
blis
he
d b
y ta
x ty
pe
on
th
e T
N D
OR
w
eb
site
.A
s th
ere
is n
o
ind
ep
en
de
nt
tax
disp
ute
foru
m o
r D
OR
Ad
min
. La
w
Div
isio
n (
exc
ep
t in
form
al c
on
fere
nc
e
pro
ce
ss),
th
ere
are
n
o p
ub
lish
ed
rulin
gs.
1) A
sse
ssm
en
t fo
r a
dd
itio
na
l ta
x is
de
em
ed
ma
de
b
y re
co
rdin
g t
he
lia
bili
ty a
t TN
DO
R.
The
ass
ess
me
nt
is va
lid re
ga
rdle
ss
of w
he
the
r no
tice
is
pro
vid
ed
to
th
e
taxp
aye
r. T
ENN
. C
OD
E A
NN
. § 6
7-1-
1438
(b).
33
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
TXYe
s, t
he
Ta
x D
ivisi
on
o
f th
e S
tate
Offi
ce
o
f Ad
min
istra
tive
H
ea
ring
s (S
OA
H).
H
ow
eve
r, th
e
Co
mp
tro
ller r
eta
ins
the
rig
ht
to re
jec
t SO
AH
de
cisi
on
s.
TEX
. GO
V’T
CO
DE
§
2003
.101
.
Yes,
un
less
th
e t
axp
aye
r d
em
on
stra
tes
an
in
ab
ility
to
pre
pa
y th
e t
ax
an
d t
he
c
ou
rt g
ran
ts re
lief.
TE
X. T
AX
CO
DE
AN
N.
§§
112
.051
, 112
.108
.
SOL:
Ye
s, 4
ye
ars
for
bo
th. A
sse
ssm
en
t –
TEX
. TA
X C
OD
E A
NN
. §
§ 1
11.2
01, 1
11.2
05.
Re
fun
d –
TEX
. TA
X
CO
DE
AN
N. §
§
111.
107,
111
.206
, 11
1.20
1.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– Pr
ime
rate
plu
s 1%
. TE
X. T
AX
CO
DE
AN
N.
§ 1
11.0
60(b
).O
verp
aym
en
t –
Less
er o
f an
nu
al r
ate
e
arn
ed
on
sta
te
tre
asu
ry d
ep
osit
s d
urin
g D
ec
em
be
r o
f pre
vio
us
yea
r or
prim
e ra
te p
lus
1%.
TEX
. TA
X C
OD
E A
NN
. §
111
.064
(a).
30 d
ays
. TE
X. T
AX
C
OD
E A
NN
. §
111.
009(
b).
Aft
er
an
Ass
ess
me
nt,
th
e D
ep
uty
G
en
era
l Co
un
sel
for A
dm
inist
rativ
e
He
arin
gs
ma
y g
ran
t a
n e
xte
nsio
n o
f tim
e t
o p
rote
st;
if th
e s
tate
me
nt
of g
rou
nd
s is
insu
ffic
ien
t, t
he
ta
xpa
yer c
an
re
sub
mit
an
d h
as
60-p
lus
ad
diti
on
al
da
ys t
o p
rovi
de
d
oc
um
en
tatio
n.
Yes.
Ma
y 15
th.
TEX
. TA
X C
OD
E A
NN
. §
171.
202.
No
. Ex
ten
sion
th
rou
gh
No
v. 1
5 re
qu
ires
filin
g o
f Fo
rm 0
5-11
0. T
EX.
TAX
CO
DE
AN
N. §
17
1.20
2.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in T
EX.
TAX
CO
DE
AN
N. §
17
1.21
2(b
).IR
S a
nd
no
n-IR
S c
ha
ng
es
mu
st b
e
rep
ort
ed
with
in
120
da
ys o
n a
n
am
en
de
d re
turn
. TE
X. T
AX
CO
DE
AN
N. §
§ 1
11.2
06,
171.
212(
c).
Sta
te T
ax
Au
tom
ate
d
Re
sea
rch
Sys
tem
o
n C
om
ptr
olle
r’s
we
bsit
e in
clu
de
s re
da
cte
d le
tte
r ru
ling
s a
nd
SO
AH
ru
ling
s. I
nc
lud
es
ne
w d
oc
um
en
ts,
ad
van
ce
d s
ea
rch
es,
a
nd
su
bje
ct
ma
tte
r in
de
x.
1) F
ran
ch
ise
taxp
aye
rs h
ave
e
xpe
rien
ce
d
rec
urr
ing
an
d
sign
ific
an
t iss
ue
s re
late
d t
o
ina
cc
ura
te o
r m
ulti
ple
no
tice
s.
Co
mp
tro
ller i
s w
ork
ing
with
ta
xpa
yers
on
th
is iss
ue
. C
om
ptr
olle
r h
as
also
so
ug
ht
to
ad
dre
ss is
sue
of
un
du
e re
voc
atio
ns
of g
oo
d s
tan
din
g b
y im
ple
me
ntin
g n
ew
“r
igh
t to
tra
nsa
ct
bu
sine
ss”
sta
nd
ard
, e
ffe
ctiv
e M
ay
5,
2013
.
UT
The
4-m
em
be
r e
lec
ted
Sta
te T
ax
Co
mm
issio
n (
STC
) c
on
du
cts
form
al d
e
no
vo h
ea
ring
s. U
TAH
C
OD
E A
NN
. §§
59-
1-50
1 to
59-
1-50
5.
Ho
we
ver,
the
Dist
rict
Co
urt
ma
y re
vie
w a
ll d
ec
isio
ns
of t
he
STC
in
a d
e n
ovo
tria
l.
UTA
H C
OD
E A
NN
. §
59-1
-601
.
Yes,
bu
t it
ca
n
be
wa
ive
d.
The
C
om
miss
ion
m
ust
wa
ive
th
e
req
uire
me
nt
if th
e
taxp
aye
r est
ab
lish
es
it h
as
suffi
cie
nt
reso
urc
es
to p
ay
the
de
ficie
nc
y if
sub
seq
ue
ntly
up
he
ld
by
the
co
urt
. U
TAH
C
OD
E A
NN
. § 5
9-1-
611.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
UTA
H C
OD
E A
NN
. §
59-7
-519
(1)(
a).
Re
fun
d –
UTA
H C
OD
E A
NN
. § 5
9-7-
522(
2).
Inte
rest
rate
s: Y
es,
fe
de
ral s
ho
rt-t
erm
ra
te p
lus
2%.
Un
de
rpa
yme
nt
– U
TAH
CO
DE
AN
N. §
§
59-7
-510
, 59-
1-40
2(3)
(b).
Ove
rpa
yme
nt
– U
TAH
CO
DE
AN
N. §
§
59-7
-533
, 59-
1-40
2(3)
(a).
30 d
ays
for t
he
p
etit
ion
with
su
pp
lem
en
tal
info
rma
tion
allo
we
d
late
r. U
TAH
CO
DE
AN
N. §
§ 5
9-1-
503,
59
-1-5
04.
Yes.
15t
h d
ay
of
4th
mo
nth
follo
win
g
clo
se o
f ta
xab
le
yea
r. U
TAH
CO
DE
AN
N. §
59-
7-50
5(2)
.Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n.
Form
TC
-20
inst
ruc
tion
s; U
TAH
C
OD
E A
NN
. § 5
9-7-
505(
3).
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
90
da
ys o
n a
n
am
en
de
d re
turn
. U
TAH
CO
DE
AN
N. §
59
-7-5
19(3
).
Priv
ate
lett
er r
ulin
gs
are
pu
blis
he
d o
n
the
STC
we
bsit
e w
ith
taxp
aye
r in
form
atio
n
red
ac
ted
.ST
C d
ec
isio
ns
are
pu
blis
he
d o
n
its w
eb
site
with
ta
xpa
yer i
nfo
rma
tion
re
da
cte
d.
34
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
VT
No
. Th
e T
ax
Co
mm
issio
ne
r c
on
du
cts
he
arin
gs
on
ap
pe
als.
VT.
STA
T.
AN
N. t
it. 3
2, §
§ 5
883
to 5
888.
No
, fo
r co
rpo
rate
in
co
me
ta
xes.
VT.
ST
AT.
AN
N. t
it. 3
2, §
58
86.
Yes,
for s
ale
s &
use
ta
xes.
VT.
STA
T. A
NN
. tit
. 32,
§ 9
817.
SOL:
Ye
s. A
sse
ssm
en
t –
3 ye
ars
fro
m d
ate
ta
x p
aid
or d
ate
of
filin
g.
VT.
STA
T. A
NN
. tit
. 32,
§ 5
882(
a).
Re
fun
d –
3 y
ea
rs
fro
m re
turn
du
e
da
te. V
T. S
TAT.
AN
N.
§ 5
884(
a).
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– Fe
de
ral
ove
rpa
yme
nt
rate
p
lus
200
ba
sis p
oin
ts.
VT.
STA
T. A
NN
. tit.
32,
§
310
8.O
verp
aym
en
t –
Ave
rag
e p
rime
rate
fo
r th
e 1
2-m
on
th
pe
riod
be
gin
nin
g
10/1
of t
he
pre
vio
us
yea
r. Id
., 20
12 H
. 78
2.
60 d
ays
. V
T. S
TAT.
A
NN
. tit.
32,
§ 5
883.
Yes.
Sta
te re
turn
d
ue
th
e 1
5th
da
y o
f 3r
d m
on
th fo
llow
ing
ye
ar-
en
d, b
ut
au
tom
atic
ext
en
sion
to
30
da
ys a
fte
r fe
de
ral e
xte
nd
ed
d
ue
da
te.
Form
BA
-40
3 m
ust
be
file
d fo
r V
erm
on
t e
xte
nsio
n.
VT.
STA
T. A
NN
. tit.
32,
§
§ 5
862,
586
8; F
orm
C
O-4
11 in
stru
ctio
ns.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in V
T. S
TAT.
A
NN
. tit.
32,
§ 5
888.
IRS
ch
an
ge
s m
ust
b
e re
po
rte
d w
ithin
60
da
ys o
n a
n
am
en
de
d re
turn
. V
T.
STA
T. A
NN
. tit.
32,
§
5866
(a);
Fo
rm C
O-
411
inst
ruc
tion
s.
The
De
pa
rtm
en
t o
f Ta
xes
pu
blis
he
s re
da
cte
d
Form
al R
ulin
gs
on
its
we
bsit
e, i
n
ch
ron
olo
gic
al o
rde
r, a
s w
ell
as
oth
er l
eg
al
info
rma
tion
su
ch
as
Tec
hn
ica
l Bu
lletin
s.N
o in
de
pe
nd
en
t ta
x d
ispu
te fo
rum
; o
rde
rs fr
om
th
e
De
pa
rtm
en
t’s
He
arin
g O
ffic
er a
re
no
t p
ub
lish
ed
.
VAN
o.
Co
mm
issio
ne
r m
ake
s fin
al
de
term
ina
tion
in
ad
min
istra
tive
a
pp
ea
l. VA
. CO
DE
AN
N. §
§ 5
8.1-
1820
to
58.
1-18
25, 5
8.1-
1845
. Pr
oc
ee
din
gs
at
Circ
uit
Co
urt
are
d
e n
ovo
.
No
, alth
ou
gh
th
e T
ax
Co
mm
issio
ne
r ma
y fil
e a
mo
tion
with
th
e c
ou
rt s
ee
ing
to
c
om
pe
l pa
yme
nt
un
de
r ce
rta
in
circ
um
sta
nc
es.
VA
. C
OD
E A
NN
. § 5
8.1-
1825
.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
VA. C
OD
E A
NN
. §
58.
1-10
4. R
efu
nd
–
VA. C
OD
E A
NN
. §
58.1
-182
3.
Inte
rest
rate
s: Y
es.
Un
de
rpa
yme
nt
– Fe
de
ral
un
de
rpa
yme
nt
rate
p
lus
2%.
VA. C
OD
E A
NN
. § 5
8.1-
15.
Ove
rpa
yme
nt
- Fe
de
ral
ove
rpa
yme
nt
rate
fo
r no
nc
orp
ora
te
taxp
aye
rs p
lus
2%.
VA. C
OD
E A
NN
. §
58.1
-15.
90 d
ays
. VA
. CO
DE
AN
N. §
58.
1-18
21.
Yes.
15t
h d
ay
of
4th
mo
nth
follo
win
g
clo
se o
f ta
xab
le
yea
r. VA
. CO
DE
AN
N. §
58.
1-44
1(A
).Ye
s. A
uto
ma
tic
6-m
on
th e
xte
nsio
n,
no
t d
ep
en
de
nt
on
fe
de
ral e
xte
nsio
n.
VA. C
OD
E A
NN
. §
58.1
-453
.
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in 2
3 VA
. A
DM
IN. C
OD
E §
§
10-1
20-3
0(C
), 1
0-20
-18
0(B)
.IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
on
e y
ea
r of t
he
fin
al
de
term
ina
tion
on
a
n a
me
nd
ed
retu
rn.
VA. C
OD
E A
NN
. §
58.1
-311
.
The
De
pa
rtm
en
t o
f Ta
xatio
n p
ub
lish
es
a c
om
pre
he
nsiv
e
list
of r
ed
ac
ted
R
ulin
gs
of t
he
Ta
x C
om
miss
ion
er t
o it
s w
eb
site
.A
s th
ere
is n
o
ind
ep
en
de
nt
tax
disp
ute
foru
m, a
nd
n
o D
ep
art
me
nt
of T
axa
tion
form
al
ad
min
istra
tive
p
roc
ee
din
gs,
th
ere
a
re n
o p
ub
lish
ed
a
dm
inist
rativ
e
rulin
gs.
35
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
WA
Yes,
to
th
e B
oa
rd
of T
ax
Ap
pe
als.
W
ASH
. REV
. CO
DE
§§
82.
03.0
10 t
o
82.0
3.20
0N
o t
ax
exp
ert
ise is
re
qu
ired
.
Yes.
De
pa
rtm
en
t is
no
t fo
rec
lose
d
fro
m c
olle
ctio
n,
eve
n t
ho
ug
h
pa
yme
nt
of t
ax
is n
ot
a ju
risd
ictio
na
l re
qu
irem
en
t in
th
e B
oa
rd o
f Ta
x A
pp
ea
ls; p
aym
en
t is
a ju
risd
ictio
na
l re
qu
irem
en
t fo
r c
ha
llen
gin
g a
n
ass
ess
me
nt
in
Sup
erio
r Co
urt
. W
ASH
. REV
. CO
DE
§
82.3
2.18
0.
Yes,
4 y
ea
rs fo
r bo
th.
Ass
ess
me
nt
– W
ASH
. REV
. CO
DE
§§
82.
32.0
50(4
),
82.3
2.10
0(3)
.R
efu
nd
– W
ASH
. REV
. C
OD
E §
82.
32.0
60(1
).
Inte
rest
rate
s: Y
es,
fe
de
ral s
ho
rt-t
erm
p
lus
2%, e
qu
ally
a
pp
lied
.U
nd
erp
aym
en
t –
WA
SH. R
EV. C
OD
E §
82
.32.
050(
2).
Ove
rpa
yme
nt
– W
ASH
. REV
. CO
DE
§§
82.
32.0
60(1
),
82.3
2.06
0(5)
(b),
82
.32.
050(
2).
30 d
ays
for e
xcise
ta
x (n
o c
orp
ora
te
inc
om
e t
ax
for
WA
). W
ASH
. REV
. C
OD
E §
§ 8
2.32
.160
, 45
8.20
.100
(7).
N/A
N/A
The
De
pa
rtm
en
t o
f Re
ven
ue
do
es
no
t p
ub
lish
its
Tax
Ru
ling
s. B
oth
th
e
req
ue
st a
nd
th
e
WA
DO
R’s
resp
on
se
are
co
nsid
ere
d
co
nfid
en
tial t
ax
info
rma
tion
. Th
e
sta
te p
ub
lish
es
ge
ne
raliz
ed
g
uid
an
ce
.Th
e W
A D
OR
’s
Ap
pe
als
Div
isio
n
ha
s th
e d
iscre
tion
to
pu
blis
h c
ert
ain
d
ete
rmin
atio
ns
de
sign
ate
d a
s p
rec
ed
en
tial.
Th
ere
are
282
d
ete
rmin
atio
ns
pu
blis
he
d fo
r 20
13.
Boa
rd o
f Ta
x A
pp
ea
ls d
ec
isio
ns
are
pu
blis
he
d t
o it
s w
eb
site
.
1) N
o s
tatu
tory
su
pp
ort
for W
A
DO
R ru
le s
tatin
g
pu
rch
ase
rs “
sho
uld
” re
qu
est
a R
efu
nd
o
f ove
rpa
id s
ale
s ta
x d
irec
tly fr
om
th
e v
en
do
r be
fore
re
qu
est
ing
Re
fun
d.
WA
SH. A
DM
IN.
CO
DE
§ 4
58-2
0-22
9(3)
(b)(
ii).
2) W
A D
OR
ass
ert
s it
is n
ot
bo
un
d b
y in
form
al d
ec
isio
ns
of t
he
Bo
ard
of T
ax
Ap
pe
als
for a
ny
oth
er t
axp
aye
r or
sam
e t
axp
aye
r fo
r d
iffe
ren
t ta
x ye
ars
.3)
Sig
nifi
ca
nt
ba
ckl
og
of B
oa
rd o
f Ta
x A
pp
ea
ls c
ase
s (a
lmo
st 4
,000
ca
ses
at
be
gin
nin
g o
f 20
13).
WV
Yes,
th
e W
V O
ffic
e o
f Ta
x A
pp
ea
ls. W
. VA
. C
OD
E §
11-
10A
-8.
No
, to
ap
pe
al
to O
ffic
e o
f Ta
x A
pp
ea
ls. Y
es,
to
a
pp
ea
l to
Circ
uit
Co
urt
. W
. VA
. CO
DE
§§
11-
10A
-18,
11-
10A
-19.
SOL:
Ye
s, 3
ye
ars
for
bo
th.
Ass
ess
me
nt
– W
. VA
. CO
DE
§
11-1
0-15
(a).
Re
fun
d
– W
. VA
. CO
DE
§
11-1
0-14
(l)(1
).
Inte
rest
rate
s: N
o,
rate
is e
sta
blis
he
d
eve
ry 6
mo
nth
s b
y St
ate
Ta
x C
om
miss
ion
er.
U
nd
erp
aym
en
t –
9.5%
. W
. VA
. CO
DE
§ 1
1-10
-17(
a).
O
verp
aym
en
t –
8%.
W. V
A. C
OD
E §
§
11-1
0-17
(a),
11-
10-
17(d
); A
dm
inist
rativ
e
No
tice
201
3-16
.
60 d
ays
. W
. VA
. C
OD
E §
11-
10-8
(a).
No
. W
. VA
. CO
DE
§§
11
-23-
9, 1
1-24
-13.
Yes.
Au
tom
atic
6-
mo
nth
ext
en
sion
.
W. V
A. C
OD
E §
§ 1
1-23
-10,
11-
24-1
8.
No
de
finiti
on
of fi
na
l d
ete
rmin
atio
n.
IRS
an
d n
on
-IRS
ch
an
ge
s m
ust
be
re
po
rte
d w
ithin
90
da
ys o
n a
n
am
en
de
d re
turn
. W
. VA
. CO
DE
§§
11-
24-
7(b
), 1
1-24
-7(e
)(11
)(B
), 1
1-24
-20.
No
lett
er r
ulin
gs
pu
blis
he
d t
o
De
pa
rtm
en
t o
f R
eve
nu
e/S
tate
Ta
x D
ep
art
me
nt
we
bsit
e.
Offi
ce
of T
ax
Ap
pe
als
de
cisi
on
s (r
ed
ac
ted
) a
re
ava
ilab
le o
n
the
Offi
ce
of T
ax
Ap
pe
als’
we
bsit
e.
36
Sta
teIn
de
pe
nde
nt ta
x d
isp
ute
foru
m?
Pay-
to-P
lay
(bo
nd
or p
rep
aym
ent
re
qui
rem
ent
)?
Eve
n-ha
nde
d
sta
tute
s o
f lim
itatio
ns
and
inte
rest
rate
s (r
efu
nds
and
a
sse
ssm
ent
s)?
Num
be
r of d
ays
to
pro
test
an
ass
ess
me
nt
Retu
rn d
ue 3
0 d
ays
afte
r Fe
de
ral
retu
rn &
aut
om
atic
e
xte
nsio
n?Re
po
rtin
g F
ed
era
l ta
x c
hang
es
Tra
nsp
are
ncy
in
tax
gui
da
nce
and
a
dm
inis
tra
tive
rulin
gs
Ke
y a
dd
itio
nal
issu
es
imp
ac
ting
fa
ir a
nd e
ffic
ient
tax
ad
min
istr
atio
n
WI
Yes,
th
e W
isco
nsin
Ta
x A
pp
ea
ls C
om
miss
ion
. W
IS.
STA
T. A
NN
. §§
71.
87
to 7
1.90
, 73.
01.
No
. W
IS. S
TAT.
AN
N.
§ 7
3.01
(5)(
a).
SO
L: Y
es,
4 y
ea
rs fo
r b
oth
. Ass
ess
me
nt
– W
IS. S
TAT.
AN
N. §
71
.77(
2). R
efu
nd
–
WIS
. STA
T. A
NN
. §
71.7
5(5)
.
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– 12
% p
er y
ea
r. W
IS.
STA
T. A
NN
. § 7
1.82
(1)
(a).
Ove
rpa
yme
nt
– 9%
p
er y
ea
r, re
du
ce
d t
o
3% fo
r re
fun
ds
pa
id
on
or a
fte
r Ju
ly 2
, 20
13.
WIS
. STA
T. A
NN
. §
71.
82(1
)(b
).
60 d
ays
. W
IS. S
TAT.
A
NN
. § 7
1.88
(1).
Sta
te re
turn
du
e
sam
e t
ime
as
fed
era
l re
turn
, bu
t e
xte
nd
ed
d
ue
da
te is
30
da
ys
be
yon
d fe
de
ral
ext
en
de
d d
ue
da
te.
WIS
. STA
T. A
NN
. §§
71
.44
(1)(
a),
71.
24
(7).
Yes.
Au
tom
atic
7-
mo
nth
ext
en
sion
. W
IS. S
TAT.
AN
N. §
§
71.4
4 (3
), 7
1.24
(7).
Fin
al d
ete
rmin
atio
n
is d
efin
ed
in W
IS.
AD
MIN
. CO
DE
TAX
§
2.10
5.IR
S c
ha
ng
es
mu
st
be
rep
ort
ed
with
in
90 d
ays
on
an
a
me
nd
ed
retu
rn.
WIS
. STA
T. A
NN
. §
71.7
6.
The
De
pa
rtm
en
t o
f R
eve
nu
e p
ub
lish
es
red
ac
ted
Priv
ate
Le
tte
r Ru
ling
s in
th
e W
isco
nsin
Ta
x Bu
lletin
, ava
ilab
le
on
line
.W
isco
nsin
Ta
x A
pp
ea
ls C
om
miss
ion
d
ec
isio
ns
are
p
ub
lish
ed
on
th
e
Wisc
on
sin S
tate
Ba
r w
eb
site
.
1) W
I DO
R m
ay
ma
ke n
on
-IRS
ad
just
me
nts
po
st
ge
ne
ral s
tatu
te t
o
ass
ess
. W
IS. S
TAT.
A
NN
. §§
71.
76, 7
1.77
. Pe
riod
is a
lso o
pe
n
for r
efu
nd
s.2)
La
w a
llow
s su
bst
an
tial p
en
alti
es
for t
axp
aye
rs n
ot
pro
vid
ing
all
rec
ord
s re
qu
est
ed
with
in 3
0 d
ays
of 1
st a
nd
2n
d
req
ue
sts
by
WI D
OR
. W
IS. S
TAT.
AN
N. §
71
.80(
9m);
WIS
. A
DM
IN. C
OD
E TA
X
§ 2
.85.
WY
Yes,
th
e W
yom
ing
St
ate
Bo
ard
of
Equ
aliz
atio
n.
WYO
. ST
AT.
AN
N. §
§ 3
9-11
-10
2.1,
39-
11-1
09.
No
, fo
r ap
pe
al
to B
oa
rd o
f Eq
ua
liza
tion
. R
ule
s,
Wyo
min
g B
oa
rd o
f Eq
ua
liza
tion
, Ch
. 2,
Sec
. 5.
Taxp
aye
r mu
st
pre
pa
y o
r ob
tain
st
ay
ord
er t
o a
pp
ea
l to
Dist
rict
Co
urt
. W
yom
ing
Bo
ard
of
Equ
aliz
atio
n, C
h. 2
, Se
c. 3
5.
SOL:
Ye
s, 3
ye
ars
for
bo
th. A
sse
ssm
en
t –
WYO
. STA
T. A
NN
. §
39-1
5-11
0(b
).R
efu
nd
- W
YO. S
TAT.
A
NN
. § 3
9-15
-110
(a).
Inte
rest
rate
s: N
o.
Un
de
rpa
yme
nt
– A
vera
ge
prim
e ra
te
(by
form
ula
) p
lus
4%.
WYO
. STA
T. A
NN
. §
39-1
5-10
8(b
).O
verp
aym
en
t –
Ave
rag
e p
rime
rate
, o
nly
on
esc
row
for
taxe
s p
aid
un
de
r p
rote
st o
n a
pp
ea
l.
WYO
. STA
T. A
NN
. §
39-1
5-10
9(f)
.
30 d
ays
, me
asu
red
fr
om
da
te
ass
ess
me
nt
lett
er
is se
nt.
WYO
. STA
T.
AN
N. §
39-1
5-11
0(b
).
N/A
N/A
The
WY
DO
R
issu
es
lett
er r
ulin
gs
to t
axp
aye
rs
un
de
r its
ge
ne
ral
ad
min
istra
tive
a
uth
orit
y, b
ut
do
es
no
t p
ub
lish
th
em
, c
itin
g c
on
fide
ntia
lity
sta
tute
s.Th
e W
yom
ing
St
ate
Bo
ard
of
Equ
aliz
atio
n
pu
blis
he
s w
ritte
n
op
inio
ns
to it
s w
eb
site
.
37
The Council On State Taxation (COST) is a nonprofit trade association consisting of over 600 multistate corporations engaged in interstate and international business. COST’s objective is to preserve and promote equi-table and nondiscriminatory state and local taxation of multijurisdictional business entities.
©2013 Council On State Taxation122 C Street, NW, Suite 330Washington, DC 20001Phone: (202) 484-5222Fax: (202) 484-5229www.cost.org
ENDNOTES
1. Douglas L. Lindholm is President and Executive Director of the Council On State Taxation (COST). Ferdinand S. Hogroian is COST’s Legislative Counsel, and Fredrick J. Nicely is COST’s Senior Tax Counsel. The authors would like to express their gratitude to Erin Mariano, recipient of the 2012 Georgetown University Law Center Fellowship at COST, and Catherine Oryl, COST Legal Intern, for their dedicated efforts in researching and compiling the survey used to develop this report. COST also thanks Cara Griffith, Editor-in-Chief, State Publications and Tax Analysts for sharing their research on transparency in state tax administration.
2. Best and Worst of State Tax Administration: COST Scorecard on Appeals, Procedural Requirements, 8 Multistate Tax Report 231 4/27/01; Best and Worst of State Tax Administration: COST Scorecard on Appeals, Procedural Requirements, 11 Multistate Tax Report 137 3/26/04; Best and Worst of State Tax Administration: COST Scorecard on Appeals, Procedural Requirements, 44 State Tax Notes 475 (May 14, 2007); The Best and Worst of State Tax Administration: COST Scorecard on Tax Appeals & Procedural Requirements, 2010 STT 43-3 (Feb. 1, 2010).
3. See Kate O’Sullivan, Give & Take: As state economic-development teams offer tax breaks to attract companies, revenue departments seek to get that money back, CFO Magazine, January 2007; Kate O’Sullivan, The Tax Men Cometh: beset by plunging revenues, states step up their pursuit of corporate taxes, CFO Magazine, May 2009; David M. Katz, State Insecurity: Faced with alarming budget shortfalls, states are pursuing corporate tax dollars in new and aggressive ways, CFO Magazine, April 1, 2011.
4. MTC Model Uniform Statute and accompanying Model Regulation can be found at: http://www.mtc.gov/uploadedFiles/Multistate_Tax_Commission/Uniformity/Uniformity_Projects/A_-_Z/ReportingFederalTaxAdj.pdf.
5. See Jennifer Carr and Cara Griffith, Measuring Transparency in State Tax Administration, 2012 STT 232-4 (Dec. 3, 2012).