(a) Within 30 days after receipt of notification of an assessment, the assessed person must tender payment, submit in writing a request for remission or reduction of the penalty, or file a petition with the Office of Administrative Hearings in accordance with the procedures found in G.S. 150B, Article 3A.
History Note: Authority G.S. 90A-47; 90A-47.5; 143B-300;
Temporary Adoption Eff. January 7, 1997;
Eff. August 1, 1998;
Readopted Eff. September 1, 2018.