04 NCAC 24B .0902          CLAIMANT SETOFF DEBT COLLECTION ACT HEARINGS

(a)  A claimant debtor may file an appeal from a notice to claim his or her State income tax refund pursuant to a North Carolina Department of Revenue Offset Letter in accordance with 04 NCAC 24A .0104(h).

(b)  Rule 04 NCAC 24A .0106 shall apply in determining timeliness of an appeal.

(c)  Hearings pursuant to G.S. 105A-8(b) shall be conducted consistent with the procedures prescribed in 04 NCAC 24C .0209.

History Note:        Authority G.S. 96-4; 105A-8;

Eff. July 1, 2015;

Recodified from 04 NCAC 24B .0901 Eff February 1, 2018;

Amended Eff. July 1, 2018.