Section 150B-31.1 - Contested tax cases(a) Application. - This section applies only to contested tax cases. A contested tax case is a case involving a disputed tax matter arising under G.S. 105-241.15. To the extent any provision in this section conflicts with another provision in this Article, this section controls.(b) Simple Procedures. - The Chief Administrative Law Judge may limit and simplify the procedures that apply to a contested tax case involving a taxpayer who is not represented by an attorney. An administrative law judge assigned to a contested tax case must make reasonable efforts to assist a taxpayer who is not represented by an attorney in order to assure a fair hearing.(c) Venue. - A hearing in a contested tax case must be conducted in Wake County, unless the parties agree to hear the case in another county.(d) Reports. - The following agency reports are admissible without testimony from personnel of the agency:(1) Law enforcement reports.(2) Government agency lab reports used for the enforcement of motor fuel tax laws.(e) Confidentiality. - The record, proceedings, and decision in a contested tax case are confidential until the final decision is issued in the case.N.C. Gen. Stat. § 150B-31.1
Amended by 2008 N.C. Sess. Laws 134,s. 9, eff. 7/28/2008.Added by 2007 N.C. Sess. Laws 491,s. 42, eff. 1/1/2008.