20 NCAC 04 .0204. PENALTY FOR NON‑MERITORIOUS APPEAL

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Upon receipt of a petition for review, the regular board shall examine the petition and if it should appear from the records of the Secretary of Revenue and other data that the petition is frivolous or filed for purpose of delay, the Tax Review Board shall dismiss the petition and, in the exercise of its discretion, it is authorized to impose a penalty not to exceed one hundred dollars ($100.00), which penalty shall be collected in the same manner as the principal tax liability.

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

Eff. February 1, 1976;

Readopted Eff. September 30, 1977.

                    
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