§ 28-11. Revisions.

(a) In general.

Any taxpayer may apply in writing, stating the basis therefor, to the Director for a revision of the tax assessed against him.

(b) When to be made.

(1) Any request for a revision must be made within 15 days of the date on which the Director notifies the taxpayer of tax due pursuant to this subtitle.

(2) If no application for revision is made within the 15 day period, the assessment is final. No application for revision shall be considered by the Director unless made within that period.

(c) Director to act promptly.

The Director:

(1) shall act upon such application promptly; and

(2) shall provide notice to the taxpayer of the action.