68. A person may object to an assessment by serving on the Minister, within 90 days from the day of mailing of the notice of assessment, a notice of objection in duplicate in prescribed form, together with the amount of $20 which shall be refunded to him if his objection or appeal is totally or partially successful.
Such notice must be according to the form prescribed by the Minister and sent to the Minister by registered or certified mail.
1965 (1st sess.), c. 24, s. 65; 1972, c. 53, s. 19; 1972, c. 26, s. 7; 1975, c. 83, s. 84; 1992, c. 31, s. 19.