20 NCAC 04 .0103. STRUCTURE

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The title "Tax Review Board" actually refers to two boards, the regular Tax Review Board and the augmented Tax Review Board. The regular Tax Review Board is composed of the following members: the State Treasurer, ex officio, who shall be the Chairman of the Tax Review Board; the Chairman of the Utilities Commission, ex officio; and a member appointed by the Governor. The augmented Tax Review Board includes the Secretary of Revenue in addition to the other members of the regular Tax Review Board.

History Note: Authority G.S. 105‑269.2;

105‑122; 105‑130.4;

Eff. February 1, 1976;

Readopted Eff. September 30, 1977.

                    
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