§ 105-241.12. Result when taxpayer does not request a review. - North Carolina Statutes

§ 105‑241.12.  Resultwhen taxpayer does not request a review.

(a)        Refund. – If ataxpayer does not file a timely request for a Departmental review of a proposeddenial of a refund, the proposed denial is final and is not subject to furtheradministrative or judicial review. A taxpayer whose proposed denial becomesfinal may not file another amended return or claim for refund to obtain thedenied refund.

(b)        Assessment. – If ataxpayer does not file a timely request for a Departmental review of a proposedassessment, the proposed assessment is final and is not subject to furtheradministrative or judicial review. Upon payment of the tax, the taxpayer mayrequest a refund of the tax.

Before the Department collectsa proposed assessment that becomes final when the taxpayer does not file atimely request for a Departmental review, the Department must send the taxpayera notice of collection. A notice of collection must contain the followinginformation:

(1)        A statement that theproposed assessment is final and collectible.

(2)        The amount of tax,interest, and penalties payable by the taxpayer.

(3)        An explanation ofthe collection options available to the Department if the taxpayer does not paythe amount shown due on the notice and any remedies available to the taxpayerconcerning these collection options. (2007‑491, s. 1.)