2.__Administrative proceedings.__A decision granting or denying, in whole or in part, an award for reasonable administrative costs by the bureau is subject to the filing of a petition for review with the Superior Court under the same conditions as the review allowed under section 151.__If the bureau sends by certified or registered mail a notice of such decision to the petitioner, a proceeding in the Superior Court may not be initiated under this subsection unless the petition is filed before the 91st day after the date of the mailing.

SUMMARY

This bill allows a taxpayer who disputes a tax owed to the State and who prevails in either an administrative hearing before the Department of Administrative and Financial Services, Bureau of Revenue Services or in the Superior Court or Supreme Judicial Court to be awarded reasonable litigation and administrative costs, including attorney's fees, expert witness fees and court costs. The bill applies to both individuals and businesses and to all taxes due to the State. This bill is modeled on federal law.