§251-10  Appeals.  Any person aggrieved
by any assessment of the surcharge tax for any month or any year 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. [L 1991, c
263, pt of §1; am L 2000, c 199, §10; am L 2004, c 123, §10]



 



Note



 



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