RSA 21-J:28-b Appeal for Redetermination or Reconsideration; Procedure.

I. Except as otherwise provided by law, any taxpayer against whom an assessment has been made by the department may petition for redetermination of such assessment within 60 days after notice of the assessment.
II. Any taxpayer aggrieved by the denial of the department to make a refund requested pursuant to this chapter may petition for reconsideration of such claim for refund within 60 days after notice of such denial.
II-a. Within 60 days of receipt of such petition for redetermination or reconsideration, the department shall examine such petition for redetermination or reconsideration, notify the applicant of any errors or omissions, request any additional information that the department is permitted by law to require, and notify the petitioner of the name, official t