Any company aggrieved by any action in determining the amount of any tax or assessment imposed by the provisions of § 44-13-13 may apply in writing to the tax administrator within thirty (30) days of the mailing of the notice of tax or assessment for a hearing in accordance with chapter 35 of title 42; provided, that the request shall not be valid unless the tax or assessment as set forth in the notice has been paid.
History of Section.
P.L. 1981, ch. 200, § 2; P.L. 1982, ch. 19, § 2; P.L. 1993, ch. 459, § 3.