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 .0105. NOTICE OF APPEAL
Latest version.
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Appeals of a tax rate shall be filed no later than 60 days after satisfaction of the requirements set out in Paragraph (b) of Rule .0003 of this Subchapter. An appeal shall be in writing and shall be mailed to the Governor's Waste Management Board, Department of Environment, Health, and Natural Resources, P.O. Box 27687, Raleigh, NC 27611‑7687. The appellant shall cause a copy of the notice of appeal to be served upon the city or town levying the tax in question.
History Note: Authority G.S. 143B‑285.13(12); 143B‑285.13(14);
Eff. January 1, 1983;
Amended Eff. April 1, 1992; August 1, 1990.