Settlement of tax disputes

(a) A taxpayer and the Department of Finance and Administration may settle or compromise controversies at any time under § 26-18-705 . (b) If a matter is settled after a petition has been filed with the Tax Appeals Commission under this subchapter, the parties shall notify the commission so that the matter is withdrawn from consideration by the commission. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. (a) A taxpayer and the Department of Finance and Administration may settle or compromise controversies at any time under § 26-18-705 . (b) If a matter is settled after a petition has been filed with the Tax Appeals Commission under this subchapter, the parties shall notify the commission so that the matter is withdrawn from consideration by the commission. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.