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Rule 100 small claims review

What is a small claims review?

The Administrative Review and Hearings Division may designate your case as small claims 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 small claims?

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

What are the benefits of a small claims review?

  • Small claims reviews 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 small claims?

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 will I get a small claims decision?

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