North Carolina § 150B-31 - 1. Contested tax cases.
Full text of North Carolina North Carolina General Statutes § 150B-31 — 1. Contested tax cases., with citation guidance and answers to common questions.
§ 150B-31. 1. Contested tax cases.
Application. - This section applies only to contested tax cases. A contested tax case is a case involving a disputed tax matter arising under G.S. 105-241.15. To the extent any provision in this section conflicts with another provision in this Article, this section controls. 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. 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. Reports. - The following agency reports are admissible without testimony from personnel of the agency: Law enforcement reports. Government agency lab reports used for the enforcement of motor fuel tax laws. Confidentiality. - The record, proceedings, and decision in a contested tax case are confidential until the final decision is issued in the case. History (2007-491, s. 42; 2008-134, s. 9.) Editor's Note. - Session Laws 2007-491, s. 47, made this section effective January 1, 2008. Effect of Amendments. - Session Laws 2008-134, s. 9, effective July 28, 2008, rewrote subsection (d).
Frequently Asked Questions About North Carolina § 150B-31
What does North Carolina General Statutes § 150B-31 cover?
Section 150B-31 ("1. Contested tax cases.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 150B-31?
A common citation format is "North Carolina General Statutes § 150B-31" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 150B-31 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.