§ 44-19-17 - Hearing by administrator on application.
SECTION 44-19-17
§ 44-19-17 Hearing by administrator onapplication. – Any person aggrieved by any assessment, deficiency, or otherwise, shall notifythe tax administrator, in writing, within thirty (30) days from the date ofmailing by the tax administrator of the notice of the assessment and request ahearing relative to the assessment; and the tax administrator shall, as soon aspracticable, fix a time and place for a hearing and shall, after the hearing,determine the correct amount of the tax, interest, and penalties. When ajeopardy assessment or determination is made, thehearing is not had unless thejeopardy assessment with penalties and interest has been paid.