Alternative dispute resolution of tax disputes

On or before December 31, 2002, the Tax Commissioner shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code which adopt and implement alternative dispute resolution mechanisms which offer taxpayers voluntary and cost-effective methods of resolving tax disputes in order to encourage voluntary settlements and minimize the number of disputes that require litigation to resolve the controversy.

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In this chapter (40 sections)

11-10-13J · Application of proceeds of levy
11-10-13K · Authority to release levy and return property
11-10-14 · Overpayments; credits; refunds and limitations
11-10-14A · Tax refund check-off programs
11-10-14B · Monetary remedies for overpayments due to…
11-10-14C · Prompt payment of refunds of personal income taxes
11-10-14D · Prompt payment of refunds of corporation net income taxes
11-10-15 · Limitations on assessment
11-10-16 · Limitations on collection
11-10-17 · Interest
11-10-17A · Determination of rate of interest
11-10-18 · Additions to tax
11-10-18A · Additions to tax for failure to pay estimated income or…
11-10-18B · Additions to tax for failure to pay any other estimated tax
11-10-18C · Failure to file partnership return or report
11-10-19 · Penalties
11-10-19A · Failure to file correct information returns
11-10-20 · Effective date; transition rules
11-10-21 · Severability
11-10-22 · Information returns and due date thereof
11-10-23 · Alternative dispute resolution of tax disputes
11-10-24 · Commissioner to review taxpayer problem resolution…
11-10-25 · Taxpayer must show tax exemption applies; presumption
11-10-26 · Adjustment for correction of erroneous distribution of…
11-10-27 · Administrative fees
11-10-28 · Efficiency in Tax Division reporting
11-10A-1 · Legislative finding; purpose
11-10A-2 · Definitions
11-10A-3 · Office of tax appeals created
11-10A-4 · Principal office; place for hearings; county commission to…
11-10A-5 · Seal; authenticating records; judicial notice
11-10A-6 · Chief Administrative Law Judge; appointment, term and…
11-10A-7 · Powers and duties of Chief Administrative Law Judge; all…
11-10A-8 · Jurisdiction of Office of Tax Appeals
11-10A-9 · Appeal to Office of Tax Appeals; petition; answer
11-10A-10 · Hearing procedures
11-10A-11 · Small claims hearing
11-10A-12 · Powers of the office of tax appeals
11-10A-13 · Subpoenas; service; cost; fees; relief; disobedience; oath
11-10A-14 · Recording hearings; notice; record; transcripts; costs

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