04 NCAC 24F .0302 SCHEDULING TAX HEARINGS
(a) A notice of the hearing shall be mailed to each party at least fourteen days before the hearing date.
(b) The hearing notice shall include the following:
(1) identify the determination, decision, or result being appealed or protested;
(2) the name of the appealing or protesting 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 Official;
(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;
(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.