- (a) If a taxpayer disputes a decision on eligibility rendered by the Director of the Division of Environmental Quality, the taxpayer shall give notice in writing of said dispute no later than fifteen (15) days from the date which appears on the decision.
- (b) The director shall meet with the aggrieved taxpayer within fifteen (15) days of his or her receipt of the taxpayer’s dispute of the decision.
- (c) The director shall render an opinion within thirty (30) days following the meeting.