If the taxpayer or person required by this act to remit taxes shall feel aggrieved by the assessment, he shall have the right within thirty (30) days of notice of such assessment to request from the Tax Commissioner an informal hearing on the assessment and at that time the taxpayer may submit such data as may be relevant.

(a) The taxpayer must request such informal hearing by writing to the Tax Commissioner and the Tax Commissioner must notify the taxpayer of the time and place of such hearing in writing. The decision of the Tax Commissioner on such informal hearing shall be in writing and be given within thirty (30) days from the date of the completion of the hearing.
(b) The informal hearing provided by this Section may be waived by the taxpayer within thirty (30) days of notice of the assessment. Such waiver shall be made by written notice to the Tax Commissioner, and shall state that such informal hearing is waived. When such informal hearing is waived in accordance with this Subsection the taxpayer may, within thirty (30) days from the date of such notice of waiver, bring an action for review of the assessment in accordance with § 26107.

NOTE: Manila Trading and Supply Co. (Guam) v. Maddox (1964), 335
F.2d 150.

SOURCE: GC § 19504.