§ 105-241.15. Contested case hearing on final determination. - North Carolina Statutes

§ 105‑241.15.  Contestedcase hearing on final determination.

A taxpayer who disagrees witha notice of final determination issued by the Department may contest thedetermination by filing a petition for a contested case hearing at the Officeof Administrative Hearings in accordance with Article 3 of Chapter 150B of theGeneral Statutes. A taxpayer may file a petition for a contested case hearingonly if the taxpayer has exhausted the prehearing remedy. A taxpayer'sprehearing remedy is exhausted when the Department issues a final determinationafter conducting a review and a conference. (2007‑491, s. 1.)