Important!

Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

Rule 100 Executive level review

Executive level review

Cases involving the following issues may be designated for executive level review:

  • Issues for which no precedent has been established, or
  • Issues that have industry-wide significance or impact.

Only a limited number of cases are treated as executive level. A case accepted for executive level treatment will be heard by both the assigned Tax Revenue Officer and a designee of the Director. This is the only review type where the taxpayer and Operating Division receive a proposed decision with 30 days to respond, followed by a final decision.

Executive level designation

You may request Executive level review or the Department may designate it based on the complexity of the issues. If your request for Executive level review is denied, the Department will notify you of this decision and assign your case to either small claims or mainstream review.