A corporation may object to a statement of assessment within 15 days after mailing, and the commission must then hold a hearing and send notices or an amended statement depending on its findings.
40-403 - Objection to statement of assessment; hearing; notice of findings; compliance by company 40-403 . Objection to statement of assessment; hearing; notice of findings; compliance by company A. Within fifteen days after the date of mailing a statement as provided in this article, the corporation against which the statement is rendered may file with the commission its objections thereto. Not less than five nor more than ten days after giving notice thereof to the objector, the commission shall hold a hearing on the objections. B. If after the hearing the commission finds any part of the charge against the objecting corporation excessive, erroneous, unlawful or invalid, it shall record its findings upon its minutes and transmit to the objector, by registered mail, an amended statement in accordance with the findings, which shall have the same force and effect as an original statement. If the commission finds the entire statement unlawful or invalid, it shall notify the objector, by registered mail, of such determination, and the original statement shall be null and void. If the commission finds that the statement as rendered is neither excessive, erroneous, unlawful nor invalid, in whole or in part, it shall record such findings upon its minutes, and transmit notice thereof to the objector by registered mail. C. If a statement against which objections are filed is not paid within ten days after mailing to the objector notice of a finding that the objections have been disallowed, or in case an amended statement is not paid within ten days after a copy thereof is mailed to the objector, the commission shall give notice of the delinquency to the department of public safety and to the objector, and the department of public safety shall proceed to make collection as provided in section 40-407.