§346E-8  Appeals.  Any operator
aggrieved by any assessment of the tax imposed by this chapter for any quarter
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 1993, c 315, pt of §1; ree L 1994, c 230, pt of §1; am L
2004, c 123, §11]