What is a small claims appeal?
The Appeals Division may designate your appeal as a small claims appeal 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 a small claims appeal?
You must specifically state in your petition that you do not want your appeal designated for small claims review.
What are the benefits of a small claims appeal?
- Small claims appeals 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 a small claims appeal?
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 do I get a decision in small claims appeals?
Small Claims decisions are usually issued within 30 days of the due date for materials or the hearing.
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