R15-10-132. Appeal of the Final Order of the Department of Revenue

A. Within 30 days of the date an order of the Department becomes final, a taxpayer disputing the final order of the Department of Revenue may: 1. File an appeal with the State Board of Tax Appeals, or 2. Bring an action in tax court, unless the case involves an individual income tax dispute of less than $5,000. B. If the Director is reviewing the Hearing Officer’s or ALJ’s decision under R15-10-131, such review by the Director shall be completed before an appeal can be taken to the State Board of Tax Appeals or an action can be brought in tax court.