38 Miss. Code. R. 4-6.1 - Written Protests

Any aggrieved party, as defined in these rules, may file with the Treasurer, a written protest, under oath, signed by the aggrieved party or his or her duly authorized agent. As part of a written protest, an aggrieved party may request an administrative hearing. In the event an administrative hearing is not requested, the Treasurer shall proceed without further notice to review the protest and available evidence.

A. A written protest shall include the following:

1. All information identifying the holder report, examination report, claim request or any other subject matter documentation relevant to the protest and the amount of property protested or in controversy;

2. A clear and concise assignment of each error alleged to have been committed by the Division;

3. The argument and legal authority upon which each assignment of error is made; and

4. A statement of relief or adjustment sought by the aggrieved party.

B. Hearing Officer. The Treasurer may designate a hearing officer to review a written protest or administrative hearing, and available evidence. At the conclusion of the hearing officer's review, the hearing officer shall submit to the Treasurer all evidence along with the hearing officer's findings of fact and conclusions of law. Upon review of the hearing officer's findings and conclusions, the Treasurer may accept, modify, or reject, in whole or in part, such findings and conclusions. The Treasurer shall thereafter issue a final order and promptly send a copy of such, via certified mail with return receipt requested, to the aggrieved party.

C. Time Limitations. If any holder aggrieved by the examination findings of the Treasurer fails to file a written protest within SIXTY (60) days of the Treasurer's mailing of a demand notice, the examination findings, without further action of the Treasurer, will be presumed valid and final. The Treasurer may extend the time period for filing a protest for any period of time, at her discretion.

D. Payments Made under Protest. If a holder files a written protest of examination findings with the Treasurer, the holder may pay the amount specified in the examination findings and designate the payment as being made under protest. Such payment shall stop the accrual of interest, if any, upon the amount paid. If the Treasurer sustains the protest, in whole or in part, the amount determined by the Treasurer not to be due shall be refunded to the holder, with interest, in accordance with the Act.

Notes

38 Miss. Code. R. 4-6.1

Miss. Code Ann. Sections 89-12-39, 89-12-49

Adopted 1/1/2015