§ 105-256. Publications prepared by Secretary of Revenue.

NORTH CAROLINA STATUTES AND CODES

§ 105-256. Publications prepared by Secretary of Revenue.

§ 105‑256. Publicationsprepared by Secretary of Revenue.

(a) Publications. TheSecretary shall prepare and publish the following:

(1) At least every twoyears, statistics concerning taxes imposed by this Chapter, including amountscollected, classifications of taxpayers, geographic distribution of taxes, andother facts considered pertinent and valuable.

(2) At least every twoyears, a tax expenditure report that lists the tax expenditures made by aprovision in this Chapter, other than a provision in Subchapter II, and givesan estimate of the amount by which revenue is reduced by each tax expenditure.A "tax expenditure" is an exemption, an exclusion, a deduction, anallowance, a credit, a refund, a preferential tax rate, or another device thatreduces the amount of tax revenue that would otherwise be available to theState. An estimate of the amount by which revenue is reduced by a taxexpenditure may be stated as ranging between two amounts if the Department doesnot have sufficient data to make a more specific estimate.

(3) As often asrequired, a report that is not listed in this subsection but is required byanother law.

(4) As often as theSecretary determines is needed, other reports concerning taxes imposed by thisChapter.

(5) At least once a year,a statement of the taxpayer's bill of rights, which sets forth in simple andnontechnical terms the following:

a. The taxpayer's rightto have the taxpayer's tax information kept confidential.

b. The rights of ataxpayer and the obligations of the Department during an audit.

c. The procedure for ataxpayer to appeal an adverse decision of the Department at each level ofdetermination.

d. The procedure for ataxpayer to claim a refund for an alleged overpayment.

e. The procedure for ataxpayer to request information, assistance, and interpretations or to makecomplaints.

f. Penalties andinterest that may apply and the basis for requesting waiver of a penalty.

g. The procedures theDepartment may use to enforce the collection of a tax, including assessment,jeopardy assessment, enforcement of liens, and garnishment and attachment.

(6) On an annual basis,a report on the quality of services provided to taxpayers through the TaxpayerAssistance Call Center, walk‑in assistance, and taxpayer education. Thereport must be submitted to the Joint Legislative Commission on GovernmentalOperations.

(7) The reports requiredunder G.S. 105‑129.19 and G.S. 105‑129.44.

(8) By January 1 andJuly 1 of each year, a semiannual report on the Department's activities listedin this subdivision. The report must be submitted to the Joint LegislativeCommission on Governmental Operations and to the Revenue Laws Study Committee.

a. Its efforts toincrease compliance with the tax laws. The report must describe theDepartment's existing initiatives in this area as of July 1, 2006, and mustestimate, by tax type and amount, the revenue expected in the fiscal year bythe initiative. The report must describe any new initiative implemented sinceJuly 1, 2006, and estimate, by tax type and amount, the revenue expected in thefiscal year by the initiative.

b. Its efforts toidentify and address fraud and other abuses of the voluntary tax compliancesystem that result in unreported and underreported tax. The report mustdescribe the Department's long‑term plan for achieving greater voluntarycompliance and must summarize the steps taken since the last report and theirresults.

c. Its efforts tocollect tax debts. The report must include a breakdown of the amount and age oftax debts collected through warning letters and by other means, must itemizecollections by type of tax, must describe the Department's long‑termcollection plan, and must summarize the steps taken since the last report andtheir results.

d. Its use of theproceeds of the collection assistance fee imposed by G.S. 105‑243.1.

(9) A final decision ofthe Secretary in a contested tax case. The Secretary must redact identifyingtaxpayer information from a final decision prior to publication.

(b) Information. TheSecretary may require a unit of State or local government to furnish theSecretary statistical information the Secretary needs to prepare a report underthis section. Upon request of the Secretary, a unit of government shall submitstatistical information on one or more forms provided by the Secretary.

(1) Five copies to theDivision of State Library of the Department of Cultural Resources, as requiredby G.S. 125‑11.7.

(2) Five copies to theLegislative Services Commission for the use of the General Assembly.

(3) Upon request, onecopy to each entity and official to which a copy of the reports of theAppellate Division of the General Court of Justice is furnished under G.S. 7A‑343.1.

(4) One copy of the taxexpenditure report to each member of the General Assembly and, upon request,one copy of any other report to each member of the General Assembly.

(5) One copy of thetaxpayer's bill of rights to each taxpayer the Department contacts regardingdetermination or collection of a tax, other than by providing a tax form.

(6) Upon request, onecopy of the taxpayer's bill of rights to each taxpayer.

The Secretary may charge aperson not listed in this subsection a fee for a report prepared by theSecretary in an amount that covers publication or copying costs and mailingcosts.

(d) Other Requirements. The following requirements apply to the Secretary:

(1) Repealed by SessionLaws 2006‑6, s. 10, effective July 1, 2007.

(2) Escheats. G.S.116B‑60(g) requires the Secretary to furnish information to the EscheatFund on October 1 of each year.

(e) Repealed by SessionLaws 2004‑124, s. 23.3(b), effective July 1, 2004. (1939, c. 158, s. 926; 1955,c. 1350, s. 8; 1973, c. 476, s. 193; 1991, c. 10, s. 1; 1991 (Reg. Sess.,1992), c. 1007, s. 16; 1993, c. 433, s. 1; c. 532, s. 6; 2001‑414, ss.25, 26; 2002‑87, s. 8; 2002‑126, s. 22.5; 2004‑124, s.23.3(b); 2006‑6, s. 10; 2006‑66, s. 19.3(b); 2007‑491, ss.35, 36.)