20 NCAC 04 .0203. PROCEDURE FOR SECURING APPEAL

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In order to secure a review, the taxpayer shall file with the Tax Review Board and a copy to the Secretary of Revenue:

(1) a notice of intent to file a petition for review within 30 days after the issuance of the notice of the secretary's final decision,

(2) a petition requesting administrative review within 60 days after the expiration of the period provided in Subdivision (1) of this Rule for filing of notice of intent to petition for review. The petition should set out in concise terms the grounds upon which review is sought.

History Note: Authority G.S. 105‑241.2;

Eff. February 1, 1976;

Readopted Eff. September 30, 1977.

                    
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