A-6.002 - Tax Administration Act

Full text
93.1.4. The Minister shall, with dispatch, consider every application filed with the Minister under section 93.1.3, grant or refuse the application and send the decision to the person.
The application shall be granted if the person demonstrates that it was impossible in fact for that person to act and that the application was filed as soon as circumstances permitted.
The time for filing the notice of objection may not be extended beyond the 30th day after the day of mailing of the Minister’s decision.
1997, c. 85, s. 358; 1997, c. 86, s. 6; I.N. 2016-01-01 (NCCP).
93.1.4. The Minister shall, with dispatch, consider every application filed with the Minister under section 93.1.3, grant or refuse the application and notify the person of the decision.
The application shall be granted if the person demonstrates that it was impossible in fact for that person to act and that the application was filed as soon as circumstances permitted.
The time for notifying the notice of objection may not be extended beyond the thirtieth day after the day of mailing of the Minister’s decision.
1997, c. 85, s. 358; 1997, c. 86, s. 6.