Dain Rauscher, Inc. (Formerly Known as Rauscher Pierce Refsnes, Inc.)

98-46

Taxpayer protested the Department’s determination that the Department’s discretion to grant extensions of time to file a protest under Section 7-1-24(B) is limited to protests of assessments of tax or of other peremptory notices and demands.  Held that the Secretary’s discretion to grant extensions of time to file protests pursuant to Section 7-1-24(B) does not apply to protests to denials of or failure to act upon claims for refund under Section 7-1-26.  Since that was the nature of the Taxpayer protest, the protest was denied.