Commissioner of the Revenue, Page 2 of 3
ADMINISTRATIVE APPEAL FOR CORRECTION OF BUSINESS PROFESSIONAL AND
OCCUPATIONAL LICENSE (BPOL) ASSESSMENT
Any taxpayer who reasonably believes that any assessment of that taxpayer, for business
professional and occupational license subject to activity engaged in by the taxpayer, is incorect
may apply to the Commissioner of the Revenue for correction of such assessment.
The application for correction must contain the following:
1. Taxpayer name, any taxpayer identification number or account number, taxpayer
address and daytime telephone number of the taxpayer;
2. A copy of the assessment in question;
3. A separate, concise summary of the activity in which the taxpayer engaged. The details
shall include the date the taxpayer began such activity and the source(s) of all gross
receipts derived from the activity;
4. A statement setting forth the basis on which the taxpayer denies liability for such license
to engage in such activity;
5. A statement of the specific relief sought;
6. Any additional information used to determine the taxpayer’s claim, such as contact
information for any professional upon which the taxpayer has relied as a resource for
determining erroneous assessment;
7. The name of the contact person to arrange an inspection of the business premises
where the activity occurred;
8. Copies of Federal and State income tax returns and all supporting schedules and forms
attached thereto for the past three years;
9. A request for a conference with the Commissioner of the Revenue, should the taxpayer
desire one.
It is within the discretion of the Commissioner of the Revenue to determine whether a
conference will be beneficial in reviewing the application. Any conference will be informal
without adhering to rules or procedure established for adversarial proceedings. The taxpayer
need not have legal counsel present although if he/she elects to include any representatives or
attendees, the taxpayer must notify the Commissioner of the Revenue in advance. If the
taxpayer arrives at the meeting with representatives and has not provided advance notice the
meeting may, at the option of the Commissioner of the Revenue, be rescheduled.
The Commissioner of the Revenue may require submission of additional information or
documents as he/she deems necessary to properly evaluate the application.
Within forty-five (45) days of receipt of a complete application for correction, the Commissioner
of the Revenue will thoroughly review and analyze said application and notify, in writing the
taxpayer of his/her determination. Should the Commissioner of the Revenue need to extend the
period of time in which to consider the application, due to its complexity, the taxpayer will be
notified, in writing, of the expected date that a determination will be rendered.
It should be understood that if additional business gross receipts or separate occupations are
discovered during the review process, the Commissioner of the Revenue will, under law, assess
additional business, professional or occupational license even though it was not originally part of
the appeals application.
The taxpayer is welcome to contact the Commissioner of the Revenue with questions or
concerns during the process of the appeal.
