Upon proposing an assessment, the Chief Financial Officer shall send
the cannabis establishment an interim notice by certified mail, return
receipt requested, or by electronic means approved by the cannabis
establishment, advising the taxpayer of additional taxes that are
due. Should the taxpayer wish to dispute the assessment administratively
by requesting a hearing with the Chief Financial Officer, it must
do so within 30 days of the date of such interim notice. If, after
the Chief Financial Officer sends an interim notice, a taxpayer fails
to timely request a hearing with the Chief Financial Officer or requests
a hearing and after conducting a hearing, the Chief Financial Officer
determines that the taxes are due, the Chief Financial Officer shall
send the cannabis establishment by certified mail, return receipt
requested, or by electronic means approved by the cannabis establishment,
a final notice. Should the cannabis establishment wish to dispute
the assessment set forth in the final notice, the medicinal cannabis
dispensary must initiate an appeal in the New Jersey Tax Court within
90 days after the mailing of any final notice regarding a decision,
order, finding, assessment, or action hereunder.