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APPEAL PROCESS AND HEARINGS

This section describes the administrative appeal process to be followed when a person is aggrieved by certain actions of the Department and includes a description of the types of actions that may be appealed, how to file an administrative appeal, who may attend the hearing, and what to expect after the hearing. 

Appeals to the Review Board

If you wish to contest the following actions of the Department, an appeal must be timely filed with the Review Board.

  • Assessment of tax, denial of a refund claim, denial of a waiver of tag penalty, or the denial of a claim to tax credits or incentives: 60 days from the date the agency mailed or delivered written notice of the action.

  • Suspension, surrender, seizure or revocation of a permit, tag or title: 30 days from the date the agency mailed or delivered written notice of the action.

  • Denial of an application or request for a permit, IFTA license, IRP registration, tag or title: 30 days from the date the agency mailed or delivered written notice of the action.

  • Suspension, surrender, seizure or revocation of an IFTA license or IRP registration: 30 days from the date the agency mailed or delivered written notice of the action.

  • Denial of an application for a Medical Cannabis License: 20 days from receipt of the notice.

  • Fine, suspension, or revocation of a Medical Cannabis License: 20 days from receipt of the notice.

To file an appeal, you must complete one of the following by midnight of the last day of the appeal time period:

  • Login into your Taxpayer Access Point (TAP) account at www.dor.ms.gov and submit the Review Board Appeal Petition;

  • Email the completed form to ReviewBoard@dor.ms.gov;

  • Mail the completed form, with a postmark to Review Board at P.O. Box 22828 Jackson, MS 39225-2828; or

  • Hand-deliver the completed form to the Review Board office at 500 Clinton Center Drive Clinton, MS during normal business hours on or before the last day of the appeal time period. 

Once the Review Board receives your timely appeal, a hearing will be scheduled and a notice containing the date and time of the hearing will be mailed to you.

You are not required to be represented, but if you desire, you may be represented by your attorney, accountant, employee, or other person you choose; however, confidentiality laws prohibit the Review Board from discussing your account with anyone but your authorized representative. If you will be represented, complete a Power of Attorney form and include it with your Appeal Petition.

After the hearing, the Review Board members will make a decision based on the facts and documentation presented. An Order should be issued within 180 days from the date of the hearing. However, you may check the status of your appeal each month leading up to the 180 days by calling the Review Board at 601-923-7440.

If you disagree with the Review Board’s decision, you must timely file an appeal with the Board of Tax Appeals or Circuit Court. Only appeals related to a Medical Cannabis License must be filed with the Circuit Court. All other matters are appealed to the Board of Tax Appeals. If you do not timely file an appeal, the Review Board Order becomes final and is not subject to further review.

Appeals to the Board of Tax Appeals

If you wish to contest the following actions, an appeal must be timely filed with the Board of Tax Appeals. 

  • An Order issued by the Review Board:

    • Assessment of tax, denial of a refund claim, denial of a waiver of tag penalty, or the denial of a claim to tax credits or incentives: 60 days from the date the Order is mailed.

    • Suspension, surrender, seizure or revocation of a permit, tag or title: 30 days from the date the Order is mailed.

    • Denial of an application or request for a permit, IFTA license, IRP registration, tag or title: 30 days from the date the Order is mailed.

    • Suspension, surrender, seizure or revocation of an IFTA license or IRP registration: 30 days from the date the Order is mailed.

  • Denial, Revocation, Suspension related to an Alcoholic Beverage Control Permit: 15 days from receipt of the notice. 

  • Actions related to Ad Valorem Valuation Assessments: 20 days from the date of the assessment. 

To file an appeal, you must timely submit a written request to the Executive Director of the Board of Tax Appeals at Woolfolk State Building, 501 N. West Street, Suite 118B, Jackson, MS 39201. 

The Board of Tax Appeals appeal form can be found on its website here.

For additional information related to appeals to the Board of Tax Appeals, visit its website here.