Section 2012. Small claims unit

There shall be established in the division
  of tax appeals a small claims unit. Such unit may hear  any  case  where
  the amount in controversy is not in excess of an amount to be prescribed
  by  regulations  of  the  tax  appeals  tribunal. However, the amount so
  prescribed may not be  less  than  twelve  thousand  dollars,  excluding
  penalty  and interest, except that with respect to controversies arising
  out of  taxes  imposed  by  article  twenty-eight  or  pursuant  to  the
  authority  of  article  twenty-nine  of  this  chapter,  the  amount  so
  prescribed  shall  not  be  less  than  twenty-five  thousand   dollars,
  excluding  penalty  and  interest.  The  option  to proceed in the small
  claims unit shall be determined by the petitioner. At any time prior  to
  the  conclusion  of a hearing in the small claims unit, a petitioner may
  by  written  notice  to  the  secretary  to  the  tax  appeals  tribunal
  discontinue  such  small  claims  proceeding  and  request  that  it  be
  transferred to a  proceeding  conducted  before  an  administrative  law
  judge.  Such  transfer  shall  be effectuated by such written notice and
  such  discontinuance  shall  be  without  prejudice  to  any  subsequent
  proceeding  before an administrative law judge. The hearing in the small
  claims part shall be informal and such evidence and testimony  that  the
  presiding  officer  of  the  small  claims proceeding deems necessary or
  desirable for a just and  equitable  determination  shall  be  heard  or
  received.  All  testimony  shall be given under oath or affirmation. The
  final determination of the presiding officer in the  small  claims  unit
  shall  be conclusive upon all parties and shall not be subject to review
  by any other unit in the division of tax appeals,  by  the  tax  appeals
  tribunal or by any court of the state. However, the tax appeals tribunal
  may  order  a  rehearing  upon  proof or allegation of misconduct by the
  presiding officer of the small claims proceeding. The division shall not
  be required to publish determinations issued by the  small  claims  unit
  and  such  determinations  of  the small claims unit shall not be cited,
  shall not be considered as precedent nor be given any force or effect in
  any other proceeding conducted pursuant to the authority of the division
  or in any other judicial proceedings conducted in this state.