North Carolina General Statutes 150B-31.1. Contested tax cases
(a) Application. – This section applies only to contested tax cases. A contested tax case is a case involving a disputed tax matter arising under N.C. Gen. Stat. § 105-241.15 To the extent any provision in this section conflicts with another provision in this Article, this section controls.
(b) Simple Procedures. – The Chief Administrative Law Judge may limit and simplify the procedures that apply to a contested tax case involving a taxpayer who is not represented by an attorney. An administrative law judge assigned to a contested tax case must make reasonable efforts to assist a taxpayer who is not represented by an attorney in order to assure a fair hearing.
(c) Venue. – A hearing in a contested tax case must be conducted in Wake County, unless the parties agree to hear the case in another county.
(d) Reports. – The following agency reports are admissible without testimony from personnel of the agency:
(1) Law enforcement reports.
Terms Used In North Carolina General Statutes 150B-31.1
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Venue: The geographical location in which a case is tried.
(2) Government agency lab reports used for the enforcement of motor fuel tax laws.
(e) Confidentiality. – The record, proceedings, and decision in a contested tax case are confidential until the final decision is issued in the case. (2007-491, s. 42; 2008-134, s. 9.)