20 NCAC 04 .0207. CONDUCT OF THE HEARING

(a)  If a party fails to appear after proper service of notice, the board, if no adjournment is granted, may proceed with the hearing and make its decision in the absence of the party.

(b)  The hearing before the regular board is an appeal on the record. No new evidence will be considered by the board. However, at any time after petition for review has been filed, application may be made to the board for leave to present additional evidence. If the board is satisfied that the evidence is material to the issues, that it is not cumulative, and that it could not reasonably have been presented at the hearing before the Secretary of Revenue, the board may remand the case to the secretary where the additional evidence shall be taken and ruled upon by the secretary.

(c)  The hearing will be an informal presentation of the arguments of the taxpayer and the representative of the state.

(d)  The board shall confirm, modify, reverse, reduce or increase the assessment or decision of the Secretary of Revenue. It shall serve a written copy of its order upon the taxpayer by personal service or by certified mail.

(e)  In the event of an unfavorable decision for the taxpayer, the costs of the proceeding can, in the discretion of the Tax Review Board, be added to and shall become a part of the tax liability to be collected by the Secretary of Revenue. A favorable decision will mean that no cost shall be taxed against the taxpayer.

(f)  All of the taxpayer's documents introduced in the hearing and reviewed by the board are to be held in the strictest of confidence. The Tax Review Board is subject to fines and penalties set out in the secrecy provision of G.S. 105‑259.

 

History Note:        Authority G.S. 150B‑23; 150B‑25;

150B‑29; 150B‑36; 105‑241.2; 105‑259;

Eff. February 1, 1976;

Amended Eff. June 4, 1976;

Readopted Eff. September 30, 1977.