Authority to Audit. –

The department of revenue administration shall have the authority to audit the returns required by this chapter to determine whether there has been an error in the assessment of the taxes imposed by this chapter in accordance with the following provisions:
I. An executor, administrator, legatee, or probate court may request in writing within 2 years of the decedent's death an audit of the return.
II. The department may, on its own motion, undertake such an audit upon written notice to the executor, administrator, or legatee within the statute of limitations as provided in RSA 21-J:29, except that where a change is reported as provided in RSA 87:10, such notice shall be provided within 6 months of the receipt of such amended return.
III. An executor, administrator, or legatee may request an administrative hearing pursuant to RSA 21-J:28-b, I, II, and III.
IV. Within 30 days after notice of any adjustment ordered by the commissioner as a result of an administrative hearing, an executor, administrator, or legatee may appeal the revenue commissioner's determination to the probate court having jurisdiction over the decedent's estate. The probate court shall determine de novo the correctness of the commissioner's action.