04 NCAC 24F .0302          SCHEDULING TAX HEARINGS

(a)  A notice of the hearing shall be mailed to each party at least 14 days before the hearing date.

(b)  The hearing notice shall include the following:

(1)           identify the determination, decision, or result being appealed;

(2)           the name of the appealing party;

(3)           the date and time of the hearing;

(4)           if requested at the time of the filing of the appeal, the physical location of an in-person hearing;

(5)           the telephone number at which each party will be called for a telephone hearing;

(6)           each issue, with statutory reference, to be heard and decided;

(7)           the name and contact information for the Board of Review or designated Hearing Officer;

(8)           the manner in which witnesses may offer evidence and participate in the hearing;

(9)           each party's right to obtain a legal representative as defined in 04 NCAC 24A .0105;

(10)         instructions for requesting a rescheduling of the hearing;

(11)         notice that a party may object to a telephone hearing and request an in-person hearing; and

(12)         a statement of each party's right to request the issuance of a subpoena for the production of records or individuals to appear to testify, and instructions for how to do so.

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

Eff. July 1, 2015;

Recodified from 04 NCAC 24D .1102 Eff. October 1, 2017;

Amended Eff. July 1, 2018.