§ 150B-31.1. Contested tax cases. - North Carolina Statutes

§ 150B‑31.1.  Contestedtax cases.

(a)        Application. – Thissection applies only to contested tax cases. A contested tax case is a caseinvolving a disputed tax matter arising under G.S. 105‑241.15. To theextent any provision in this section conflicts with another provision in thisArticle, this section controls.

(b)        Simple Procedures.– The Chief Administrative Law Judge may limit and simplify the procedures thatapply to a contested tax case involving a taxpayer who is not represented by anattorney. An administrative law judge assigned to a contested tax case mustmake reasonable efforts to assist a taxpayer who is not represented by anattorney in order to assure a fair hearing.

(c)        Venue. – A hearingin a contested tax case must be conducted in Wake County, unless the partiesagree to hear the case in another county.

(d)        Reports. – Thefollowing agency reports are admissible without testimony from personnel of theagency:

(1)        Law enforcementreports.

(2)        Government agencylab reports used for the enforcement of motor fuel tax laws.

(e)        Confidentiality. – Therecord, proceedings, and decision in a contested tax case are confidentialuntil the final decision is issued in the case.  (2007‑491, s. 42; 2008‑134,s. 9.)