SECTION .0300 Tax liability hearings

 

04 NCAC 24F .0301 APPEALING A TAX MATTER

(a) All appeals regarding tax matters, or monetary eligibility shall be filed with the DES Tax Administration Section pursuant to 04 NCAC 24A .0104(n).

(b) A written appeal under this rule shall contain the following:

(1) the date of the appeal;

(2) the identity of the determination, decision, or result being appealed;

(3) a clear statement of the party's intent to appeal;

(4) reasons for the appeal; and

(5) the name of the party appealing the determination, decision, or result.

 

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

Eff. July 1, 2015;

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