An executor, administrator, trustee, legatee or other person aggrieved by a final assessment of the tax administrator as to the amount of the tax imposed by chapter 22 of this title on any estate or any part of the estate shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the final assessment or date tax is due, whichever is later, and shall request a hearing relative to the tax; and the tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalties.