2009 North Carolina Code
Chapter 150B - Administrative Procedure Act.
§ 150B-31.1. Contested tax cases.

§ 150B‑31.1.  Contested tax cases.

(a)        Application. – This section applies only to contested tax cases. A contested tax case is a case involving a disputed tax matter arising under G.S. 105‑241.15. To the extent any provision in this section conflicts with another provision in this Article, this section controls.

(b)        Simple Procedures. – The Chief Administrative Law Judge may limit and simplify the procedures that apply to a contested tax case involving a taxpayer who is not represented by an attorney. An administrative law judge assigned to a contested tax case must make reasonable efforts to assist a taxpayer who is not represented by an attorney in order to assure a fair hearing.

(c)        Venue. – A hearing in a contested tax case must be conducted in Wake County, unless the parties agree to hear the case in another county.

(d)        Reports. – The following agency reports are admissible without testimony from personnel of the agency:

(1)        Law enforcement reports.

(2)        Government agency lab reports used for the enforcement of motor fuel tax laws.

(e)        Confidentiality. – The record, proceedings, and decision in a contested tax case are confidential until the final decision is issued in the case.  (2007‑491, s. 42; 2008‑134, s. 9.)