(1) GENERAL. A person feeling aggrieved by
the notice of an action may petition the department's motor carrier tax and
permit section for a redetermination. If a person files a petition for
redetermination, the additional tax or overpayment shall not become due and
payable until 30 days after the matter becomes final.
(2) FORMAT. The petition for redetermination
shall be written, preferably typed, on only one side of plain white paper 8 1/2
inches wide by 11 inches long. This request shall set forth clearly and
concisely the specific grievance to the action, including a statement of the
relevant facts and propositions of law upon which the grievance is based. Each
request shall be signed by the taxpayer or a duly authorized
DEADLINE. A petition for redetermination shall be filed within 30 days after
the receipt of notice of an action. A petition for redetermination is not
considered filed within the 30 day period unless it is actually received by the
department's motor carrier tax and permit section, or unless it is mailed in a
properly addressed envelope, with postage prepaid, the envelope is postmarked
before midnight of the 30th day and the petition is actually received by the
department within 5 days of the prescribed 30th day date.
(4) PAYMENT. Any person who files a petition
for redetermination may pay any portion of the assessment admitted to be
correct together with interest to date of payment. The payment shall be
considered an admission that that portion of the assessment is correct. The
admitted portion that is paid may not be recovered in an appeal in any other
action or proceeding.
CONFERENCE. A petitioner may request in a petition for redetermination or at
any time before the department has acted upon the petition, an informal
conference at which the facts and issues involved in the assessment or
determination may be discussed. The conference shall be held at a time and
place determined by the department.
(6) CLOSING STIPULATIONS. If by the informal
conference or otherwise the parties reach an agreement as to the facts, issues
and applicable law, the department and the petitioner may enter into a closing
(7) FULL DISCLOSURE.
No person against whom an assessment of taxes or fees has been made shall be
allowed in any action either as a plaintiff or a defendant or in any other
proceeding to question such assessment unless such person has complied with s.
Trans 152.14(1) to (3) and unless such person makes full disclosure under oath
at the hearing before the tax appeals commission of all relevant matters. The
department of transportation may waive the requirement of full disclosure under
(8) FURTHER APPEAL. Any
person who has filed a petition for determination with the department and who
is aggrieved by the redetermination of the department may, within 30 days after
the redetermination but not thereafter, file a petition for review of the
action of the department with the tax appeals commission.