Decisions and orders of the office of tax appeals; publication

# (a)

Every final decision or order of the office of tax appeals shall be in writing and shall include a concise statement of the material facts and conclusions of law.

# (b)

All final decisions or orders of the office of tax appeals shall be issued within a reasonable time, not to exceed six months, from the date the petition is filed or from the date the hearing record is closed, whichever is later.

# (c)

All final decisions and orders, except small claims decisions, shall be published in the state register after having been redacted to maintain confidentiality. The office of tax appeals may also post its redacted decisions on the Internet.

Source: view the official text

In this chapter (40 sections)

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
11-10A-15 · Appearances before the office of tax appeals
11-10A-16 · Decisions and orders of the office of tax appeals;…
11-10A-17 · Service of notice of final decisions and orders
11-10A-18 · Finality of decision by the office of tax appeals; amount…
11-10A-19 · Judicial review of office of tax appeals decisions
11-10A-20 · Rules required
11-10A-21 · Timely filing
11-10A-22 · Time for performance of acts where last day falls on…
11-10A-23 · Confidentiality
11-10B-1 · Legislative intent
11-10B-2 · Definitions
11-10B-3 · Development and administration of program, implementation of…
11-10B-4 · Duration and application of program
11-10B-5 · Waiver of penalties; criminal immunity; exceptions and…
11-10B-6 · Application for amnesty; requirements; deficiency assessment
11-10B-7 · Publicity efforts
11-10B-8 · Disposition of revenue collected
11-10C-1 · Legislative finding; short title and purpose
11-10C-2 · Authorization of benefits-funded automated tax…
11-10C-3 · Benefits funding
11-10C-4 · Monthly determination of increased revenue attributable to…

Full table of contents →