Section 2000. Statement of purpose

This article is enacted to establish an
  independent division of tax appeals within the  department  of  taxation
  and  finance  which shall be responsible for providing the public with a
  just system of resolving controversies with such department of  taxation
  and  finance  and to ensure that the elements of due process are present
  with regard to such resolution of controversies. The division  shall  be
  responsible  for  processing and reviewing petitions, providing hearings
  as prescribed pursuant to this chapter or as a matter of right where the
  right to a hearing is not specifically provided for, modified or  denied
  by  another  provision  of  this  chapter,  rendering determinations and
  decisions and all other matters relating to the  administration  of  the
  administrative  hearing  process.  The administrative hearing process is
  the process commenced by the filing of a petition  protesting  a  notice
  issued by the commissioner of taxation and finance of a determination of
  tax due, a tax deficiency, a denial of a refund or credit application, a
  cancellation,   revocation   or  suspension  of  a  license,  permit  or
  registration, a denial of  an  application  for  a  license,  permit  or
  registration  or  any  other  notice which gives a person the right to a
  hearing under this chapter.