Taxpayer Dispute Process Claim for refund
The following steps will guide you through your options if you did not protest a Notice of Proposed Assessment (NPA) from us.
You file a claim for refund. You can make a claim for refund when you think you over-reported when filing a tax return. Or, when we send you a Notice of Tax Return Change or Statement of Balance Due and you pay the balance, even if you do not think that you owe it.
We review your refund claim and we will issue a Notice of Action if we deny your claim.
File an appeal with the Office of Tax Appeals (OTA). File your appeal within 90 days from the date of the Notice of Action that denied your refund claim. Or, you may file a suit in Superior Court.
Appeal with the OTA. Go to Step 3.
Suit in Superior Court. Go to Step 6.
No appeal or suit is filed.
An informal briefing process is held. After, OTA will consider your appeal and hold a hearing at your request. OTA issues an opinion.
If your appeal was not successful with the OTA, you may file a Petition for Rehearing (PFR) with the OTA. You must file your petition within 30 days from the date of opinion. An informal briefing process is held.
If the OTA does not affirm our NPA, we may also file a PFR within 30 days from the date of the opinion. Go to Step 4.
No PFR filed. The OTA's opinion becomes final in 30 days.
OTA issues an opinion on whether or not to grant a new hearing.
If new hearing granted go to Step 5.
No new hearing. Go to Step 6.
OTA grants a new hearing and issues new opinion.
The OTA may grant a PFR filed by either party. If so, the OTA will hold another informal briefing process. You may request an oral hearing. After which OTA will issue a new opinion (final upon mailing).
The OTA's opinion will become final upon mailing. Go to Step 6.
File Suit for Refund in Superior Court
The Suit for Refund Must be filed within 90 days after the OTA's determination is final sustaining our denial of your claim for refund.
If you file a suit for refund in Superior Court after we deny your claim (see Step 2 above), the suit must be filed the later of:
- Four years from the due date of the return.
- One year after the tax was paid.
- 90 days from the date of the notice of disallowance of your claim by us.
R&TC §19384 and §19385