2010 North Carolina Code
Chapter 105 Taxation.
Article 9 - General Administration; Penalties and Remedies.
105-262. Rules.

105‑262. Rules.

(a) Authority. The Secretary of Revenue may adopt rules needed to administer a tax collected by the Secretary or to fulfill another duty delegated to the Secretary. G.S. 150B‑1 and Article 2A of Chapter 150B of the General Statutes set out the procedure for the adoption of rules by the Secretary.

(b) Notice and Hearing Exceptions. At least 30 business days prior to proposing a rule under G.S. 105‑130.6, the Secretary must comply with the following notice and hearing requirements:

(1) Publish the proposed rule in the North Carolina Register.

(2) Submit the rule and a notice of public hearing to the Codifier of Rules, who must post the proposed rule and the notice of public hearing on the Internet within five business days.

(3) Notify those on the Department's mailing list maintained in accordance with G.S. 150B‑21.2(d) and any other interested parties of its intent to adopt a rule and of the public hearing.

(4) Accept written comments on the proposed rule for at least 15 business days prior to adoption of the rule.

(5) Hold at least one public hearing on the proposed rule no less than five days after the rule and notice have been published.

(c) Fiscal Note. The Secretary must ask the Office of State Budget and Management to prepare a fiscal note for a proposed new rule or a proposed change to a rule that has a substantial economic impact, as defined in G.S. 150B‑21.4(b1). The Secretary shall not take final action on a proposed rule change that has a substantial economic impact until at least 60 days after the fiscal note has been prepared. (1939, c. 158, s. 931; 1955, c. 1350, s. 2; 1973, c. 476, s. 193; 1981, c. 859, s. 80; c. 1127, s. 53; 1991, c. 45, s. 28; c. 477, s. 7; 1995, c. 507, s. 27.8(p); 2000‑140, s. 93.1(a); 2001‑424, s. 12.2(b); 2007‑491, s. 39; 2010‑31, s. 31.10(f).)