§346E-8 Appeals. Any operator aggrieved by any assessment of the tax imposed by this chapter for any quarter or any year, may appeal from the assessment in the manner and within the time and in all other respects, as provided in the case of income tax appeals by section 235-114. [L 1993, c 315, pt of §1; ree L 1994, c 230, pt of §1; am L 2004, c 123, §11]