Current through Register Vol. 39, No. 11, December 2, 2024
Section 24F .0302 - SCHEDULING TAX HEARINGS(a) A notice of the hearing shall be mailed to each party at least 14 days before the hearing date.(b) The hearing notice shall include the following:(1) identify the determination, decision, or result being appealed;(2) the name of the appealing party;(3) the date and time of the hearing;(4) if requested at the time of the filing of the appeal, the physical location of an in-person hearing;(5) the telephone number at which each party will be called for a telephone hearing;(6) each issue, with statutory reference, to be heard and decided;(7) the name and contact information for the Board of Review or designated Hearing Officer;(8) the manner in which witnesses may offer evidence and participate in the hearing;(9) each party's right to obtain a legal representative as defined in 04 NCAC 24A .0105;(10) instructions for requesting a rescheduling of the hearing;(11) notice that a party may object to a telephone hearing and request an in-person hearing; and(12) a statement of each party's right to request the issuance of a subpoena for the production of records or individuals to appear to testify, and instructions for how to do so.04 N.C. Admin. Code 24F .0302
Authority G.S. 96-4;
Eff. July 1, 2015;
Recodified from 04 NCAC 24D .1102 Eff. October 1, 2017;
Amended Eff. July 1, 2018.Adopted by North Carolina Register Volume 33, Issue 03, August 01, 2018 effective 7/1/2018.