Taxpayer Rights and Remedies
The Tax Administration Act (TAA) Section 7-1-1 et seq gives you specific rights and responsibilities. As a taxpayer you must exercise these rights within certain time limits.
The Department can typically resolve tax liability issues without your having to seek a formal remedy. When it cannot, however, there are two types of remedies for resolving a tax liability dispute: protests and claims for refund.
Protests must be filed in writing within 30 days of the event being protested. Events that may be protested may include the Department’s mailing a tax assessment notice, your filing a tax return showing a liability, or application of a provision of the TAA to your situation.
For additional information about protests consult FYI-402: Taxpayer Remedies. You may file refund claims if you believe that you have paid or had withheld more tax than you actually owe. Refunds must be claimed within three years from the end of the calendar year in which the tax was due, or within one year after you have paid an assessment.
For additional information about refunds consult FYI-406: Your Rights Under the Tax Law.