Board of Tax Appeals definition

Board of Tax Appeals means the three-member appellate body as legally constituted and authorized by statute to hear appeals of Review Board decisions and certain other decisions and actions by the Agency.
Board of Tax Appeals means the State of Kansas Board of Tax Appeals.
Board of Tax Appeals means the three member appeal body as legally constituted and authorized by statute.

Examples of Board of Tax Appeals in a sentence

  • For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Tax Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.

  • Income Tax Bd. of Rev.,150 Ohio St.3d 386, 2016-Ohio-7582.]Taxation—Municipal income tax—Refunds—City ordinance barred an entity from changing its separate return to a consolidated return when filing an amended return—Ordinance prohibited any change in the method of accounting when filing an amended return—Decision of the Board of Tax Appeals affirmed.(No. 2015-0575—Submitted August 17, 2016—Decided November 3, 2016.) APPEAL from the Board of Tax Appeals, No. 2012-55.

  • Any person dissatisfied with any ruling or decision of the Board of Tax Appeals may appeal therefrom to a court of competent jurisdiction within thirty (30) days from the announcement of such ruling or decision.

  • The Board of Tax Appeals consists of five (5) individuals, each to be appointed by the Mayor with concurrence of Village Council and shall include the Mayor or his/her designee, The Fiscal Officer or his/her designee and three members whom are residents of the State of Ohio.

  • This result was sustained by the Bedford Heights Income Tax Board of Review and affirmed by the Board of Tax Appeals (“BTA”).{¶ 2} Now, on appeal, Frozen Foods presents several reasons why the BTA erred in affirming the denial of its refund claim.

  • Upon recommendation of the Tax Administrator, the Board of Tax Appeals may abate penalty or interest, or both, as in its discretion deems proper.

  • Any member is eligible for reappointment to the Board of Tax Appeals.

  • All rules and regulations and amendments or changes thereto, which are adopted by the Tax Administrator under the authority conferred by this ordinance, must be approved by the Board of Tax Appeals before the same become effective.

  • Section 11 Collection of unpaid taxes.Section 12 Violations; penalty.Section 13 Board of Tax Appeals; appeals; hearings.Section 14 Credit for tax paid to other municipalities or Joint Economic Development District.Section 15 Rental and leased property.

  • The Tax Administrator is hereby charged with the enforcement of the provisions of this ordinance, and is hereby empowered, subject to the approval of the Board of Tax Appeals, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this ordinance, including provisions for the re-examination and corrections of returns.


More Definitions of Board of Tax Appeals

Board of Tax Appeals means the Board created by and constituted as provided in Section 181.13.
Board of Tax Appeals means the state board created pursuant to Section 5703.02 of the Revised Code.
Board of Tax Appeals means the entity created under Section 182.18 of this Chapter.
Board of Tax Appeals means a five‐member deliberative body, hears a registered person’s appeals from determinations by the Commissioner and emergency protests of the Commissioner’s actions and is the final administrative remedy available to a registered person. The Board has the authority to approve, modify, or reverse a determination of the Commissioner to the Liberia Tax Court, provided that the appeal is lodged within 30 days of the Board’s decision and is in conformity with the rules of the Tax Court.
Board of Tax Appeals means the Board created by and constituted as provided in Section 36.113 R.C.G.O.
Board of Tax Appeals or "BOTA" means the State of Kansas Board of Tax Appeals.

Related to Board of Tax Appeals