CHAPTER III : Exercise by a taxpayer of actions belonging to the department

Any taxpayer registered on the roll of the department has the right to exercise, both as plaintiff and defendant, at his own expense and risk, with the authorisation of the administrative tribunal, the actions which he believes belong to the department and which the latter, previously called upon to deliberate, has refused or neglected to exercise. The taxpayer submits a brief to the administrative tribunal. The president of the departmental…