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, please review the following:

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