10- 144 C.M.R. ch. 400, § 4-7
Current through 2024-51, December 18, 2024
Under 36 MRSA5276-A, the State Tax Assessor must give notice to a person whose refund is setoff. For these hearings, the rules in sections 5 and 6 apply. A person notified by the State Tax Assessor is presumed to have received the notice within 7 days of the date of the notice.
10- 144 C.M.R. ch. 400, § 4-7