§346E-8  Appeals.  Any operatoraggrieved by any assessment of the tax imposed by this chapter for any quarteror any year, may appeal from the assessment in the manner and within the timeand in all other respects, as provided in the case of income tax appeals bysection 235-114. [L 1993, c 315, pt of §1; ree L 1994, c 230, pt of §1; am L2004, c 123, §11]