§ 44-40-11 - Claim of erroneous deficiency – Action – Time for bringing.
SECTION 44-40-11
§ 44-40-11 Claim of erroneous deficiency– Action – Time for bringing. – The person liable for the tax imposed by this chapter may, within three (3)months after receipt of notice of deficiency, apply to the sixth division ofthe district court, by a complaint against the administrator pursuant tochapter 8 of title 8, for the abatement of the tax or any part of the tax or adeficiency or any part of a deficiency. If the court adjudges that the tax orany part of the tax, or any deficiency or any part of a deficiency, is unfairor excessive or was illegally assessed, it shall order an abatement of the taxor that portion of an abatement, or deficiency or any part of a deficiency,that is unfair or excessive or was illegally assessed, and that order shall besubject to appeal. A party aggrieved by a final order of the court may seekreview of the order in the supreme court by writ of certiorari in accordancewith the procedures contained in § 8-8-32.