SUBCHAPTER 14B ‑ RULES OF PROCEDURE FOR IMPLEMENTING PRIVILEGE LICENSE TAX APPEAL

15A NCAC 14B .0101      SCOPE

15A NCAC 14B .0102      DEFINITIONS

15A NCAC 14B .0103      WHO MAY APPEAL

15A NCAC 14B .0104      GROUNDS FOR APPEAL

15A NCAC 14B .0105      NOTICE OF APPEAL

15A NCAC 14B .0106      RESPONSE TO NOTICE OF APPEAL

15A NCAC 14B .0107      FILING OF AN ANSWER

15A NCAC 14B .0108      DOCUMENTS TO BE SUBMITTED BEFORE HEARING

15A NCAC 14B .0109      WHO SHALL CONDUCT A HEARING

History Note:        Authority G.S. 143B-285.13(12); 143B-285.13(14);

Eff. January 1, 1983;

Amended Eff. April 1, 1992; August 1, 1990;

Repealed Eff. November 5, 2014 pursuant to G.S. 150B-21.7 (see S.L. 2014-120, s.41.(a) and (b)).

15A NCAC 14B .0110      RULES FOR CONDUCTING THE HEARING

History Note:        Authority G.S. 143B‑285.13(12); 143B‑285.13(14);

Eff. January 1, 1983;

Amended Eff. August 1, 1990;

Repealed Eff. April 1, 1992.

15A NCAC 14B .0111      PROPOSAL FOR DECISION

15A NCAC 14B .0112      FINAL DECISION

History Note:        Authority G.S. 143B-285.13(12); 143B-285.13(14);

Eff. January 1, 1983;

Amended Eff. August 1, 1990;

Repealed Eff. November 5, 2014 pursuant to G.S. 150B-21.7 (see S.L. 2014-120, s.41.(a) and (b)).