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  • SECTION 2000
    Statement of purpose
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  • ARTICLE 40
    Division of Tax Appeals
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  • SECTION 2004
    Tax appeals tribunal; organization and appointment
    • This entry was published on 2014-09-22
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    SECTION 2002

    Division of tax appeals; organization

    Tax (TAX) CHAPTER 60, ARTICLE 40

    § 2002. Division of tax appeals; organization. There shall be in the
    department of taxation and finance a separate and independent division
    of tax appeals to be operated and administered by a tax appeals
    tribunal. The powers, functions, duties and obligations of the division
    shall be separate from and independent of the authority of the
    commissioner of taxation and finance.