Review by Board of Finance and Revenue.
(a)#
(a) Petition for review of reassessment. The taxpayer has the right to file with the Board of Finance and Revenue a petition for review of a reassessment made by the Department within 90 days after the date of mailing the notice of the action taken upon a petition for reassessment. Failure of the Department to notify the petitioner of a decision within the 6-month period as provided for under § 119.6 (Reserved) shall act as a denial of the petition, and a petition for review may be filed with the Board of Finance and Revenue within 120 days after written notice is mailed to the petitioner that the Department has failed to dispose of his petition within the six-month period.
(b)#
(b) Information from the Department. The Department may, if requested by the Board, furnish the Board with such information as it may have which may assist the Board in making a determination on the petition.