North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 15A. ENVIRONMENT AND NATURAL RESOURCES |
CHAPTER 14. GOVERNOR'S WASTE MANAGEMENT BOARD |
SUBCHAPTER B. RULES OF PROCEDURE FOR IMPLEMENTING PRIVILEGE LICENSE TAX APPEAL |
15A NCAC 14B .0104. GROUNDS FOR APPEAL
Latest version.
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Grounds for appealing the tax rate shall be that the amount of the tax does not meet the requirements of 160A‑211.1(b) in case of a city tax or G.S. 153A‑152.1 in the case of a county tax.
History Note: Authority G.S. 143B‑285.13(12); 143B‑285.13(14);
Eff. January 1, 1983.