Statutes, Title 36, section 112, subsection 7-A, and does not |
engage in coercive or abusive practices in its dealings with |
taxpayers. The bill permits a taxpayer to complain about |
treatment to the director of the appellate division of the |
Bureau of Revenue Services and, subsequently, to the Superior |
Court, if necessary. Among the remedies provided for failure to |
follow the required safeguards in dealing with a taxpayer is |
reimbursement of costs, including attorney's fees, to the |
taxpayer. |