Statute 77 2795

77-2795. Income tax; claim for refund; grounds; state; oral hearing.Every claim for refund shall be filed with the Tax Commissioner in writing and shall state the specific grounds upon which it is founded. The Tax Commissioner shall grant the taxpayer or his authorized representative an opportunity for an oral hearing if the taxpayer so requests.Source Laws 1967, c. 487, § 95, p. 1617.