(1)Not later than thirty days after receipt
of a notice under section 38-13-1011, a putative holder may request an informal
conference with the administrator to review the determination. Except as otherwise
provided in this section, the administrator may designate an employee to act on
behalf of the administrator.
(2)If a putative holder makes a timely request under subsection (1) of this
section for an informal conference:
(a)Not later than twenty days after the date of the request, the
administrator shall set the time and place of the conference;
(b)The administrator shall give the putative holder notice in a record of the
time and place of the conference;
(c)The conference may be held in person, by telephone, or by electronic
means, as determined by the administrator;
Free access — add to your briefcase to read the full text and ask questions with AI
(1) Not later than thirty days after receipt
of a notice under section 38-13-1011, a putative holder may request an informal
conference with the administrator to review the determination. Except as otherwise
provided in this section, the administrator may designate an employee to act on
behalf of the administrator.
(2) If a putative holder makes a timely request under subsection (1) of this
section for an informal conference:
(a) Not later than twenty days after the date of the request, the
administrator shall set the time and place of the conference;
(b) The administrator shall give the putative holder notice in a record of the
time and place of the conference;
(c) The conference may be held in person, by telephone, or by electronic
means, as determined by the administrator;
(d) The request tolls the ninety-day period under sections 38-13-1103 and
38-13-1104 until notice of a decision under subsection (2)(g) of this section has been
given to the putative holder or the putative holder withdraws the request for the
conference;
(e) The conference may be postponed, adjourned, and reconvened as the
administrator determines appropriate;
(f) The administrator or administrator's designee, with the approval of the
administrator, may modify a determination made under section 38-13-1011 or
withdraw it; and
(g) The administrator shall issue a decision in a record and provide a copy of
the record to the putative holder and examiner not later than twenty days after the
conference ends.
(3) A conference under subsection (2) of this section is not an administrative
remedy and is not a contested case subject to the State Administrative Procedure
Act, article 4 of title 24. An oath is not required and the rules of evidence do not
apply in the conference.
(4) At a conference under subsection (2) of this section, the putative holder
shall be given an opportunity to confer informally with the administrator and the
person that examined the records of the putative holder to:
(a) Discuss the determination made under section 38-13-1011; and
(b) Present any issue concerning the validity of the determination.
(5) If the administrator fails to act within the period prescribed in subsection
(2) of this section, the failure does not affect a right of the administrator; except
that interest does not accrue on the amount for which the putative holder was
determined to be liable under section 38-13-1011 during the period in which the
administrator failed to act until the earlier of:
(a) The date under section 38-13-1103 when the putative holder initiates
administrative review or files an action under section 38-13-1104; or
(b) Ninety days after the putative holder received notice of the
administrator's determination under section 38-13-1011 if no review was initiated
under section 38-13-1103 and no action was filed under section 38-13-1104.
(6) The administrator may hold an informal conference with a putative holder
about a determination under section 38-13-1011 without a request at any time
before the putative holder initiates administrative review under section 38-13-1103
or files an action under section 38-13-1104.
(7) Interest and penalties under section 38-13-1204 continue to accrue on
property not reported, paid, or delivered as required by this article 13 after the
initiation, and during the pendency, of an informal conference under this section.