17 NCAC 05D .0112          WHO SHALL Attend THE Conference

The Secretary or his/her designee and the Director of the Corporate, Excise and Insurance Tax Division or his/her designee, along with any other Department personnel the Secretary or Director shall deem appropriate, shall attend any conference pursuant to a request for an alternative apportionment formula. The taxpayer is not required to personally appear or be represented at the conference.   Legal counsel or other tax practitioner may appear with or without the taxpayer on the taxpayer’s behalf.

 

History Note:        Authority G.S. 105‑122(c1)(2); 105-130.4(t1); 105-262;

Eff. February 1, 2008.