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14.7. Appeal Procedures

A taxpayer aggrieved by the decision of the Secretary to disallow an objection or to refuse the grant of a license or to dismiss an application or to suspend, revoke, amend, cancel or restrict a license, may within 21 days after the receipt of the decision, appeal to the Review Board against the decision by serving a notice of appeal and the grounds of appeal. The Review Board may hear the appeal and make appropriate decision.