1. (a) Within 30 days of the department’s receipt of a “Request for Installment Payment Agreement”, the department shall request from the taxpayer any additional information required to evaluate the request.

2. (b) Within 60 days of the department’s receipt of a “Request for Installment Payment Agreement”, or the receipt of the additional information requested in accordance with (a) above, whichever is later, the department shall, pursuant to Rev 2908.03:

   1. (1) Grant the request; or
   2. (2) Deny the installment payment agreement request by setting forth the reasons for such denial.

Source. #10680, eff 10-2-14; ss by #13126-B, eff 10-24-20; ss by #13660, eff 6-21-23