A taxpayer aggrieved by an assessment of tax, penalty, or interest; a denial of a refund; a denial of a claim to tax credits or incentives; or a denial of a waiver of tag penalty; may apply for a hearing before the Review Board. The taxpayer must submit a request in writing to the Chairman of the Review Board within sixty (60) days from the date of mailing. The matter will become final after these sixty (60) days if it is not appealed.
35 Miss. Code. R. 1-01-707