15A NCAC 02J .0108. PAYMENT: HEARING: REMISSION/MITIGATION

(a)  Within 30 days after receipt of notification of an assessment, the assessed person must tender payment, or submit in writing a request for an administrative hearing specifying the factual or legal issues in dispute, or submit in writing a request for remission or reduction of the penalty or mitigation of the penalty stating the reasons why such request is justified.

(b)  Payment may be tendered in conjunction with a hearing or remission request and in such case, the payment will be accepted as conditional upon final action.

(c)  This Regulation does not preclude informal conferences concerning the penalty assessed.

 

History Note:        Authority G.S. 143‑215.3(a)(1); 143‑215.6(a); 143‑215.91(a);

143‑215.114(a);

Eff. February 1, 1976;

Amended Eff. May 31, 1979.