15-5B-18. Small claims division of the court.

There is hereby established a small claims division of the court.#

Court judges shall sit as the judges of the small claims division.#

Within 90 days of filing a petition pursuant to Code Section 15-5B-12, a taxpayer may elect to have the small claims division have jurisdiction over any proceeding with respect to which the amount of tax and penalties in controversy, exclusive of interest, is less than a threshold amount determined by the rules of the court. A taxpayer shall not revoke such election to proceed in the small claims division after this 90 day period. For good cause, the court judge may, on his or her own motion or on the motion of a party to the case, remove a case from the small claims division.#

In proceedings before the small claims division of the court, accountants and other tax return preparers designated by the taxpayer shall be permitted to accompany and appear with the taxpayer in order to provide factual information regarding positions taken on tax returns of the taxpayer. An accountant or tax return preparer accompanying and appearing with a taxpayer for this purpose shall not be deemed to be acting as an advocate of the taxpayer or representing the taxpayer before the court.#

At any time prior to entry of judgment, a taxpayer may dismiss a proceeding in the small claims division by notifying the clerk of the court in writing. Such dismissal shall be without prejudice.#

Hearings in the small claims division shall be conducted in a manner consistent with proceedings before magistrate courts, as specified in Article 3 of Chapter 10 of this title. The court judge may receive such evidence as the judge deems appropriate for determination of the case. Testimony shall be given under oath or affirmation.#

A judgment of the small claims division shall be conclusive upon all parties and shall not be appealed. A judgment of the small claims division shall not be considered or cited as precedent in any other case, hearing, or proceeding.#