2012 North Carolina General Statutes
Chapter 105 - Taxation.
Article 9 - General Administration; Penalties and Remedies.
Section 105-241.15 - Contested case hearing on final determination.
105-241.15. Contested case hearing on final determination.
A taxpayer who disagrees with a notice of final determination issued by the Department may contest the determination by filing a petition for a contested case hearing at the Office of Administrative Hearings in accordance with Article 3 of Chapter 150B of the General Statutes. A taxpayer may file a petition for a contested case hearing only if the taxpayer has exhausted the prehearing remedy. A taxpayer's prehearing remedy is exhausted when the Department issues a final determination after conducting a review and a conference. (2007-491, s. 1.)
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