Any person aggrieved by any action under this chapter of the tax administrator or the tax administrator’s authorized agent for which a hearing is not elsewhere provided may apply to the tax administrator, in writing, within thirty (30) days of the action for a hearing, stating the reasons why the hearing should be granted and the manner of relief sought. The tax administrator shall notify the applicant of the time and place fixed for the hearing. After the hearing, the tax administrator may make the order in the premises as may appear to the tax administrator just and lawful and shall furnish a copy of the order to the applicant. The tax administrator may, by notice in writing, at any time, order a hearing on the tax administrator’s own initiative and require the taxpayer or any other individual whom the tax administrator believes to be in possession of information concerning any manufacture, importation, or sale of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products to appear before the tax administrator or the tax administrator’s authorized agent with any specific books of account, papers, or other documents, for examination relative to the hearing.
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