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What is a small claims appeal?

The Appeals Division may designate your appeal as a small claims appeal when:

    • The tax at issue is $25,000 or less, and
    • The total amount of tax plus penalties and interest is $50,000 or less.

What if I don't want my case designated as a small claims appeal?

You must specifically state in your petition that you do not want your appeal designated for small claims review.

What are the benefits of a small claims appeal?

    • Small claims appeals are usually resolved in under 90 days.
    • Small claims allow for quicker settlements, where appropriate.

Are all cases that meet the dollar limit accepted as a small claims appeal?

No. The Department will not use the small claims process for cases that involve:

    • Complex factual or legal issues
    • Issues where precedent has not been set
    • Industry-wide application
    • Constitutional issues

When do I get a decision in small claims appeals?

Small Claims decisions are usually issued within 30 days of the due date for materials or the hearing.


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