Section 10-45B-11 - Hearing upon denial of refund.
10-45B-11. Hearing upon denial of refund. Any person aggrieved by the denial in whole or in part of a refund claimed under this chapter, may within thirty days after service of the notice of such denial by the secretary, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26.
Source: SL 1991, ch 105, § 10.