SECTION .0300 – TAX LIABILITY HEARINGS

04 NCAC 24F .0301          APPEALING A TAX MATTER

(a)  A written appeal regarding monetary eligibility denying a protest to a Wage Transcript and Monetary Determination shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(e).

(b)  A written appeal of a Tax Liability Determination shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(n).

(c)  A written appeal of a Tax Rate Assignment shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(o).

(d)  A written appeal of an Audit Result shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(p).

(e)  A written appeal of a Tax Assessment shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(q).

(f)  Written Exceptions to a Tax Opinion shall be filed with the Board of Review pursuant to 04 NCAC 24A .0104(r).

History Note:        Authority G.S. 96-4;

Eff. July 1, 2015;

Recodified from 04 NCAC 24D .1101 Eff. October 1, 2017;

Amended Eff. July 1, 2018.