A taxpayer who receives an assessment of telecommunications excise tax may appeal that assessment by requesting reconsideration pursuant to 36 M.R.S. §151. The taxpayer must submit their request for reconsideration in writing within 60 days of receipt of notice of the assessment. The request should include a detailed description of why the taxpayer believes the assessment is incorrect, along with any supporting documentation.
18-125 C.M.R. ch. 210, § .06