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This entry was published on 2014-09-22
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SECTION 2012
Small claims unit
Tax (TAX) CHAPTER 60, ARTICLE 40
§ 2012. Small claims unit. There shall be established in the division
of tax appeals a small claims unit. Such unit may hear any case where
the amount in controversy is not in excess of an amount to be prescribed
by regulations of the tax appeals tribunal. However, the amount so
prescribed may not be less than twelve thousand dollars, excluding
penalty and interest, except that with respect to controversies arising
out of taxes imposed by article twenty-eight or pursuant to the
authority of article twenty-nine of this chapter, the amount so
prescribed shall not be less than twenty-five thousand dollars,
excluding penalty and interest. The option to proceed in the small
claims unit shall be determined by the petitioner. At any time prior to
the conclusion of a hearing in the small claims unit, a petitioner may
by written notice to the secretary to the tax appeals tribunal
discontinue such small claims proceeding and request that it be
transferred to a proceeding conducted before an administrative law
judge. Such transfer shall be effectuated by such written notice and
such discontinuance shall be without prejudice to any subsequent
proceeding before an administrative law judge. The hearing in the small
claims part shall be informal and such evidence and testimony that the
presiding officer of the small claims proceeding deems necessary or
desirable for a just and equitable determination shall be heard or
received. All testimony shall be given under oath or affirmation. The
final determination of the presiding officer in the small claims unit
shall be conclusive upon all parties and shall not be subject to review
by any other unit in the division of tax appeals, by the tax appeals
tribunal or by any court of the state. However, the tax appeals tribunal
may order a rehearing upon proof or allegation of misconduct by the
presiding officer of the small claims proceeding. The division shall not
be required to publish determinations issued by the small claims unit
and such determinations of the small claims unit shall not be cited,
shall not be considered as precedent nor be given any force or effect in
any other proceeding conducted pursuant to the authority of the division
or in any other judicial proceedings conducted in this state.