ID H0024

Establishes taxpayer right to independent administrative redetermination of tax deficiency determinations by the State Tax Commission, including a hearing before a commissioner or authorized representative.

Restricts Tax Commission staff assigned to administrative redetermination from communicating with originating division employees about the taxpayer's protest without providing the taxpayer opportunity to participate, except for ministerial, administrative, or procedural matters.

Requires State Tax Commission to promulgate rules governing communications with the originating division to ensure an independent review process.

Corrects code references in Section 63-3045B and makes technical corrections including fixing "acknowledgement" to "acknowledgment" throughout the statute.

Applies to protests received on or after July 1, 2017, with the act declared effective upon passage and approval.