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.