§247-4.5  Appeals.  Any person aggrievedby any assessment of the tax imposed by this chapter may appeal from theassessment in the manner and within the time and in all other respects asprovided in the case of income tax appeals by section 235-114.  The hearing anddisposition of the appeal, including the distribution of costs shall be asprovided in chapter 232. [L 1992, c 147, §2; am L 2000, c 199, §9; am L 2004, c123, §9]

 

Note

 

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