48-1-9. Taxpayer Bill of Rights.

This Code section shall be known and may be cited as the “Taxpayer Bill of Rights.”#

The commissioner shall, as soon as practicable, but not later than January 1, 1994, prepare a statement which sets forth in simple and nontechnical terms:#

1. (1)

   The rights of a taxpayer and the obligations of the commissioner during any tax audit or examination;#

2. (2)

   The procedure by which a taxpayer may appeal any adverse decision of the commissioner, including administrative and judicial appeals;#

3. (3)

   The procedures for prosecuting refund claims and for filing of taxpayer complaints; and#

4. (4)

   The procedures which the commissioner may use in enforcing the state’s revenue laws, including the filing and enforcement of liens.#

The statement shall also inform the taxpayer that the taxpayer shall receive:#

1. (1)

   Fair and courteous treatment in all dealings with the department;#

2. (2)

   Prompt and accurate responses to all questions and requests for tax assistance; and#

3. (3)

   A fair and timely hearing on a dispute of any tax liability as provided for by law.#

The statement prepared in accordance with this Code section shall be distributed by the commissioner to a taxpayer:#

1. (1)

   Upon request by the taxpayer;#

2. (2)

   When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the department for an examination of the taxpayer’s records, whichever is earlier; or#

3. (3)

   When the commissioner deems it appropriate.#

The commissioner shall take such action as deemed necessary to ensure that distribution to a taxpayer does not result in multiple statements being sent to any one taxpayer.#