§ 44-1-13 - Notice to administrator of constitutional or construction questions in court.
SECTION 44-1-13
§ 44-1-13 Notice to administrator ofconstitutional or construction questions in court. – Whenever in any proceeding in court, by appeal or otherwise, theconstitutionality or construction of any tax statute or the validity of theassessment of any tax is in question, the court before which the proceeding ispending shall not proceed with the hearing until notice, as the court maydirect, has been given to the tax administrator of the pending of theproceeding, so that the tax administrator may appear and be heard withreference to the proceeding.