Definition

As used in this subchapter, "taxpayer" means an individual or entity that: (1) Is challenging the state's taxing jurisdiction over the taxpayer; or (2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

As used in this subchapter, "taxpayer" means an individual or entity that:

(1) Is challenging the state's taxing jurisdiction over the taxpayer; or

(2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.

(A) Imposing liability for a tax, penalty, or interest;

(B) Denying a credit or deduction;

(C) Denying a refund, credit, or incentive claim or application;

(D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ;

(E) Closing a noncompliant taxpayer's business;

(F) Relating to a jeopardy assessment;

(G) Seizing a vending device or a coin-operated amusement device; or

(H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.