Reviews and appeals

Reviewable actions

Rule 100 reviews

• Starting a Rule 100 review
• Extensions for requesting a Rule 100 review
• Hearings
• Decisions
• Small claims
• TI&E Letter ruling review
• Executive review
• Reconsideration requests
• Further appeal rights
• Settlements
• Publishing your decision

 Administrative review and hearings process video

APA Appeals

• What is an APA appeal?
• Revocation of your business certificate of registration
• Reseller permit appeals
• Unclaimed property appeals
• Other APA appeals

Other information

• Authorizing law
• Contact information
• Settlement Track created to make settlement process quicker
• Non-acquiescence statements
• Statistics

What department actions are reviewable?

Rule 100

Rule 100

You have the right to an informal review of the following department actions:

• Any tax, penalty, or interest assessed by the department.
• A refund request denial.
• An adverse letter ruling from the Taxpayer Information and Education section of the department.

Appeals under the Administrative Procedures Act

You may also appeal:

• A revoked business registration.
• A revoked or suspended cigarette license.
• An assessment of unclaimed property or denial of return of unclaimed property
• A log export enforcement action.
• A revoked or denied reseller permit.
• A revoked renewable energy certification.
• A challenge to a manufactured home park fee.

For more information on these appeals, see the information provided under APA Appeals above.

Property Tax Appeals

If you disagree with the County Assessor's valuation of your property, you have the right to appeal the valuation to your county's Board of Equalization. For more information about the property assessment appeal process, see Appealing Your Property Assessment to the County Board of Equalization (PDF 971.47KB) or contact your county Board of Equalization or Assessor's Office.