§ 8-8-25 - Time for commencement of proceeding against the division of taxation.
SECTION 8-8-25
§ 8-8-25 Time for commencement ofproceeding against the division of taxation. – (a) Any taxpayer aggrieved by a final decision of the tax administratorconcerning an assessment, deficiency, or otherwise may file a complaint forredetermination of the assessment, deficiency, or otherwise in the court asprovided by statute under title 44.
(b) The complaint shall be filed within thirty (30) daysafter the mailing of notice of the final decision and shall set forth thereasons why the final decision is alleged to be erroneous and praying relieftherefrom. The clerk of the court shall thereupon summon the division oftaxation to answer the complaint.