59-5-210. Decisions of commission. Every decision of the commission shall be in writing and notice of the decision shall bemailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 daysafter notice has been mailed to the taxpayer, unless proceedings are taken within such time for areview in accordance with Title 63G, Chapter 4, Administrative Procedures Act, in which case itbecomes final as specified in the Administrative Procedures Act.
Amended by Chapter 382, 2008 General Session