§ 105-258.2. (Effective January 1, 2009) Taxpayer conversations. - North Carolina Statutes

§ 105‑258.2.  (EffectiveJanuary 1, 2009) Taxpayer conversations.

(a)        Scope. – Thissection applies to a conversation that is conducted by telephone or in person,is between a taxpayer and an employee of the Department, and occurs at anoffice of the Department if the conversation is in person. It does not apply toa conversation that occurs at a presentation, a conference, or another forum.

(b)        Documentation. – TheSecretary must document advice given to a taxpayer in a conversation with thattaxpayer when the taxpayer gives the Secretary the taxpayer's identifyinginformation, asks the Secretary about the application of a tax to the taxpayerin specific circumstances, and requests that the Secretary document the advicein the taxpayer's records. The documentation may be an entry in the accountrecord of the taxpayer or by another method determined by the Secretary. Thedocumentation must set out the date of the conversation, the question asked,and the advice given.

(c)        (Effective July1, 2009) Sales Tax Inquiries. – The Secretary must document advice given ina conversation with a person who is not registered as a retailer or a wholesalemerchant under Article 5 of this Chapter when the person gives the Secretarythe person's name and address, describes a business in which the person isengaged, asks if the person is required to be registered under Article 5 ofthis Chapter, and requests that the Secretary document the advice. TheSecretary must keep a record of the person's inquiry that sets out the date ofthe conversation, the person making the inquiry, the business described in theconversation, and the advice given.  (2008‑107, s. 28.16(c), (d).)