(a) If the amount in dispute in any petition filed with the Office of Tax Appeals
does not exceed ten thousand dollars for any one taxable year, then, at the option
of the taxpayer and with the concurrence of the Tax Commissioner and the Office of
Tax Appeals, the hearing shall be conducted under this section. Notwithstanding the provisions of section fourteen of this article, a hearing under
this section shall be conducted in an informal manner and in accordance with the rules
of practice and procedure as the Office of Tax Appeals may prescribe.
(b) At any time before commencement of the hearing held under this section, the petitioner
may unilaterally withdraw the election made under subsection (a) of this section. Upon a change of election, a hearing shall be held in the same manner as other contested
matters to which this article applies.
(c) A decision entered in any hearing conducted under this section is not subject
to administrative or judicial review under this article, article ten of this chapter
or article five, chapter twenty-nine-a of this code and may not be treated as precedent
for any other contested matter. The amount, if any, owed by the taxpayer to the state shall be paid within thirty
days after notice of the decision is served on the taxpayer. The amount, if any, of overpayment by the taxpayer shall be promptly refunded or
credited to the taxpayer.
(d) For purposes of this section, the amount in dispute includes tax, additions to
tax and penalties, but excludes interest.
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