You have the right to an appeal if:
- You believe you do not owe any tax, penalty, or interest assessed by the Department.
- Your refund request was denied.
- You received an adverse letter ruling from the Taxpayer Information and Education section of the Department.
You may also appeal:
- A revoked business registration.
- A revoked or suspended cigarette license.
Before you appeal, we encourage you to first request a conference with the supervisor of the Revenue employee who assessed the tax or denied your refund.