Free APPEALS FROM THE DECISION OF THE - Kansas

APPEALS FROM THE DECISION OF THE DEPARTMENT OF REVENUE, DIVISION OF TAXATION DECISION ISSUED BY THE DEPARTMENT OF REVENUE 1

Is this tax on marijuana or a controlled substance? 2

YES

NO

Are the taxes in dispute less than $15,000?

NO

YES

TAXPAYER CHOOSES:

COURT OF TAX APPEALS SMALL CLAIMS AND EXPEDITED HEARINGS DIVISION3

OR COURT OF TAX APPEALS REGULAR DIVISION

PETITION FOR RECONSIDERATION 4

KANSAS COURT OF APPEALS5

1 2

Any appeal of this decision must be filed within 30 days [K.S.A. 74-2438] Tax on controlled substances must be appealed to COTA [K.S.A. 79-5201 et seq.] 3 Hearings in Small Claims and Expedited Hearings Division are held in county where taxpayer resides or an adjacent county. [K.S.A. 74-2433f] Appeals from Small Claims to Regular Division must be in 30 days [K.S.A. 74-2438] 4 Petition for reconsideration must be filed with COTA within 15 days [K.S.A. 74-2426, 77-529 and 77-601 et seq.] 5 Judicial Review of COTA decision must be filed in 30 days [K.S.A. 77-601 et seq. and 74-2426] (Revised 6/08)