§ 2000. Statement of purpose. This article is enacted to establish an
independent division of tax appeals within the department of taxation
and finance which shall be responsible for providing the public with a
just system of resolving controversies with such department of taxation
and finance and to ensure that the elements of due process are present
with regard to such resolution of controversies. The division shall be
responsible for processing and reviewing petitions, providing hearings
as prescribed pursuant to this chapter or as a matter of right where the
right to a hearing is not specifically provided for, modified or denied
by another provision of this chapter, rendering determinations and
decisions and all other matters relating to the administration of the
administrative hearing process. The administrative hearing process is
the process commenced by the filing of a petition protesting a notice
issued by the commissioner of taxation and finance of a determination of
tax due, a tax deficiency, a denial of a refund or credit application, a
cancellation, revocation or suspension of a license, permit or
registration, a denial of an application for a license, permit or
registration or any other notice which gives a person the right to a
hearing under this chapter.