- (a) In general. Any person shall be allowed to appeal to the Commissioner of Revenue after the filing of a notice of a lien on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien.
(b) Certificate of release. If the commissioner determines that the filing of the notice of any lien was erroneous, the commissioner shall:
- (1) Expeditiously (and, to the extent practicable, within fourteen (14) days after such determination) issue a certificate of release of such lien; and
- (2) Include in such certificate a statement that such filing was erroneous.