Protest Procedures / Remedies
In the event that you and the Taxation and Revenue Department (TRD) disagree about a tax liability or denial of a refund claim, remedies are available to you.
You may dispute a tax liability or certain actions TRD might take against you in one of two ways. Either:
- file a written protest with the Secretary of TRD without making payment; or
- pay the tax liability and then file a refund claim. If the refund claim is denied, you may protest the denial or file a district court action.
Please note that you cannot protest an assessment or partial assessment that you have already paid—you must first apply for a refund. Choosing one remedy is an automatic waiver of the right to pursue the other.
For specific information about protest procedures and remedies review—