15 AAC 05.050. Taxpayer protest when department fails to take prompt action on a refund claim or a protest

(a) If the department fails to act on a refund claim within six months from the date of filing the claim, the taxpayer may file a protest under 15 AAC 05.010. A protest filed under this section must include the date the claim was filed and the fact that the taxpayer has not received a notice of disallowance of the claim for refund or credit.

(b) A taxpayer who requested an informal conference as provided in 15 AAC 05.020 and who believes that the conference officer is unduly delaying the hearing process, may notify the commissioner and request a formal hearing under 15 AAC 05.030.

(c) The commissioner or the hearing officer will acknowledge a request for a formal hearing under 15 AAC 05.030 within 30 days. If a taxpayer who has requested a formal hearing under 15 AAC 05.030 believes that the hearing officer or other department representative is unduly delaying the hearing process, the taxpayer may notify the commissioner. If the commissioner determines that the interests of justice would be served, he or she will order that appropriate relief be granted including an order to the hearing officer to issue a decision by a date specified by the commissioner.

History: Eff. 5/31/78, Register 66; am 12/26/80, Register 76

Authority: AS 43.05.080

AS 43.05.240

AS 43.15.010

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