Current through December 10, 2024
Rule 35-101-3.3 - Jurisdiction When filed by the appropriate person, as provided by statute, the Board has jurisdiction to hear timely administrative appeals in regard to the following matters:
A. Decisions of the Review Board regarding the assessment of taxes, the denial of tax refunds or the denial of a request for waiver of tag penalty;B. Decisions of the Review Board and administrative hearing officers of the Department regarding the suspension, surrender, seizure and/or revocation of a permit, IFTA license, IRP credential, IRP registration, tag, motor vehicle title or manufactured housing title;C. Decisions of the Review Board regarding the denial of a permit, IFTA license, IRP credential, IRP registration, tag, motor vehicle title or manufactured housing title;D. Decisions of the ABC Division to revoke or suspend an ABC permit, qualified resort area or ABC manager status;E. Decisions of the ABC Division to deny an application for the issuance or transfer of an ABC permit;F. Written objections and requests for a hearing regarding an application for issuance or transfer of an ABC permit;G. Decisions of the ABC Division to deny the renewal of an ABC permit;H. Decisions of the ABC Division to deny the application for a qualified resort area;I. Written objections and requests for a hearing regarding an application for a qualified resort area;J. Decisions of the ABC Division to deny the application of a person for ABC manager status;K. Written requests for a hearing on the proposed disposal of alcoholic beverages or raw materials under Miss. Code Ann. § 67-1-18;L. Decisions of the Department under Miss. Code Ann. § 27-33-41(i) to deny the objection of a Board of Supervisors to the Department's rejection of an application for homestead exemption;M. Decisions of the Department regarding examination of the recapitulation of the assessment rolls of a county under Miss. Code Ann. § 27-35-113;N. Written objections to ad valorem assessments by the Department of railroads and other public service companies under Miss. Code Ann. § 27-35-309;O. Written objections to ad valorem assessments by the Department of property escaping taxation under Miss. Code Ann. § 27-35-325;P. Written objections to railcar assessments by the Department under Miss. Code Ann. § 27-35-501;Q. Written objections to ad valorem assessments by the Department of aircraft under Miss. Code Ann. § 27-35-703; andR. In other matters as provided by law.35 Miss. Code. R. 101-3.3
Miss. Code Ann. § 27-4-3(l)(a)(Rev. 2010)