§ 105-241.11. Requesting review of proposed denial of refund or proposed assessment.
§ 105‑241.11. Requesting review of proposed denial of refund or proposed assessment.
(a) (Effective fortaxable years beginning before January 1, 2008) Procedure. A taxpayer whoobjects to a proposed denial of a refund or a proposed assessment of tax mayrequest a Departmental review of the proposed action by filing a request forreview. The request must be filed with the Department within 45 days after thefollowing:
(1) The date the noticeof the proposed denial of the refund or proposed assessment was mailed to thetaxpayer, if the notice was delivered by mail.
(2) The date the noticeof the proposed denial of the refund or proposed assessment was delivered tothe taxpayer, if the notice was delivered in person.
(3) The date thatinaction by the Department on a request for refund was considered a proposeddenial of the refund and the date the time periods set in the othersubdivisions of this subsection expire.
(a) (Effective fortaxable years beginning on or after January 1, 2008) Procedure. A taxpayerwho objects to a proposed denial of a refund or a proposed assessment of taxmay request a Departmental review of the proposed action by filing a requestfor review. The request must be filed with the Department as follows:
(1) Within 45 days ofthe date the notice of the proposed denial of the refund or proposed assessmentwas mailed to the taxpayer, if the notice was delivered by mail.
(2) Within 45 days ofthe date the notice of the proposed denial of the refund or proposed assessmentwas delivered to the taxpayer, if the notice was delivered in person.
(3) At any time betweenthe date that inaction by the Department on a request for refund is considereda proposed denial of the refund and the date the time periods set in the othersubdivisions of this subsection expire.
(b) Filing. A requestfor a Departmental review of a proposed denial of a refund or a proposedassessment is considered filed on the following dates:
(1) For a request thatis delivered in person, the date it is delivered.
(2) For a request thatis not delivered in person, the date the Department receives it. (2007‑491, s. 1; 2008‑134,s. 5(a).)