§251-10  Appeals.  Any person aggrievedby any assessment of the surcharge tax for any month or any year may appealfrom the assessment in the manner and within the time and in all other respectsas provided in the case of income tax appeals by section 235-114. [L 1991, c263, 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 afterJuly 1, 2004.  L 2004, c 123, §14.