15A NCAC 04C .0108 REQUESTS FOR ADMINISTRATIVE HEARING
After receipt of notification of any assessment, the assessed person must select one of the following options within 30 days:
(1) tender payment; or
(2) file a petition for an administrative hearing in accordance with G.S. 150B‑23.
History Note: Authority G.S. 113A‑64; 143B‑10; 150B‑23;
Eff. February 1, 1976;
Amended Eff. October 1, 1995; October 1, 1988; October 5, 1980; April 1, 1978.