20 NCAC 04 .0208. APPEAL FROM THE REGULAR TAX REVIEW BOARD

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Any taxpayer aggrieved by the decision of the regular board may either pay the tax, penalties and interest asserted to be due or may file with the Secretary of Revenue a bond in the amount due and then appeal the decision of the board to the superior court under the provisions of Article 4 of Chapter 150B of the General Statutes.

History Note: Authority G.S. 105‑241.2; 150B‑43;

Eff. February 1, 1976;

Readopted Eff. September 30, 1977;

Amended Eff. August 1, 1988.

                    
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