§244D-12  Appeals.  Any person aggrieved
by any assessment of the tax imposed by this chapter may appeal from the
assessment in the manner and within the time and in all other respects as
provided in the case of income tax appeals by section 235-114.  The hearing and
disposition of the appeal, including the distribution of costs shall be as
provided in chapter 232. [L Sp 1984 1st, c 1, pt of §2; am L 2000, c 199, §7;
am L 2004, c 123, §7]



 



Note



 



  The 2004 amendment applies to tax appeals filed on or after
July 1, 2004.  L 2004, c 123, §14.