68. A beneficiary, executor, trustee or administrator who objects to an assessment under this act may, within 90 days from the day of mailing of the notice of assessment, serve upon the Minister of Revenue a notice of objection, in duplicate, according to the form prescribed by the Minister, setting out the reasons for his objection and all relevant facts.
1972, c. 29, s. 34; 1972, c. 26, s. 1.