Bill Text: NC S730 | 2011-2012 | Regular Session | Amended
Bill Title: Taxpayer Action if No DOR Determination
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-05-31 - Ref To Com On Finance [S730 Detail]
Download: North_Carolina-2011-S730-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2011
S 1
SENATE BILL 730
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Short Title: Taxpayer Action if No DOR Determination. |
(Public) |
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Sponsors: |
Senator Clodfelter. |
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Referred to: |
Finance. |
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April 20, 2011
A BILL TO BE ENTITLED
AN ACT to provide that failure by the department of revenue to issue a final determination within the required time is grounds for a taxpayer to seek a court order compelling the issuance of the final determination.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑241.14(c) reads as rewritten:
"(c) Time Limit. – The process set out in G.S. 105‑241.13
for reviewing and attempting to resolve a proposed denial of a refund or a
proposed assessment must conclude, and a final determination must be issued
within nine months after the date the taxpayer files a request for review. The
Department and the taxpayer may extend this time limit by mutual agreement.
Failure to issue a notice of final determination within the required time does
not affect the validity of a proposed denial of a refund or proposed assessment.
assessment, but it is grounds under G.S. 150B‑44 for a
taxpayer to seek a court order compelling the Department to issue a notice of
final determination."
SECTION 2. This act is effective when it becomes law.
