CHAPTER 04 ‑ TAX REVIEW BOARD

SECTION .0100 ‑ ORGANIZATION OF THE BOARD

20 NCAC 04 .0101             LOCATION

20 NCAC 04 .0102             GENERAL PURPOSE

20 NCAC 04 .0103             STRUCTURE

History Note:        Authority G.S. 105‑269.2; 105-122; 105-130.4;

Eff. February 1, 1976;

Readopted Eff. September 30, 1977;

Repealed Eff. January 1, 2008 pursuant to G.S. 150B-21.7 (see S.L. 2007-491, s. 2).

SECTION .0200 ‑ REGULAR TAX REVIEW BOARD

20 NCAC 04 .0201             PURPOSE

20 NCAC 04 .0202             WHEN APPEAL IS AVAILABLE

20 NCAC 04 .0203             PROCEDURE FOR SECURING APPEAL

20 NCAC 04 .0204             PENALTY FOR NON‑MERITORIOUS APPEAL

20 NCAC 04 .0205             NOTICE OF HEARING

History Note:        Authority G.S. 105‑241.2; 105‑259; 105-262; 150B‑23; 150B‑25; 150B-36; 150B-43;

Eff. February 1, 1976;

Readopted Eff. September 30, 1977;

Amended Eff. August 1, 1988; June 4, 1976;

Repealed Eff. January 1, 2008 pursuant to G.S. 150B-21.7 (see S.L. 2007-491, s. 2).

20 NCAC 04 .0206             Who shall hear the case

History Note:        Authority G.S. 105-241.2;

Eff. February 1, 1976;

Readopted Eff. September 30, 1977;

Repealed Eff. August 1, 1988.

20 NCAC 04 .0207             CONDUCT OF THE HEARING

20 NCAC 04 .0208             APPEAL FROM THE REGULAR TAX REVIEW BOARD

20 NCAC 04 .0209             REVIEW OF DECISIONS OF THE COMMISSIONER OF INSURANCE

20 NCAC 04 .0210             FINAL DECISION

History Note:        Authority G.S. 105‑241.2; 105‑259; 105-262; 150B‑23; 150B‑25; 150B-36; 150B-43;

Eff. February 1, 1976;

Readopted Eff. September 30, 1977;

Amended Eff. August 1, 1988; June 4, 1976;

Repealed Eff. January 1, 2008 pursuant to G.S. 150B-21.7 (see S.L 2007-491 s. 2).

SECTION .0300 ‑ THE AUGMENTED TAX REVIEW BOARD

20 NCAC 04 .0301             PURPOSE

20 NCAC 04 .0302             WHO MAY REQUEST A HEARING

20 NCAC 04 .0303             PETITION FOR HEARING

20 NCAC 04 .0304             TIME FOR FILING

20 NCAC 04 .0305             FORM FOR FILING

20 NCAC 04 .0306             NOTICE OF HEARING

20 NCAC 04 .0307             WHO SHALL HEAR THE CASE

20 NCAC 04 .0308             CONDUCT OF THE HEARING

20 NCAC 04 .0309             final decision

20 NCAC 04 .0310             appeal from the decision

History Note:        Authority G.S. 105‑122(c)(2); 105‑130.4(s); 105‑269.2; 150B‑25; 150B‑27; 150B‑28; 150B‑29; 150B‑30;

Eff. February 1, 1976;

Readopted Eff. September 30, 1977;

Amended Eff. August 1, 1988;

Repealed Eff. January 1, 2008 pursuant to G.S. 150B-21.7 (see S.L. 2007-491, s. 2).