North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter F - BOARD OF REVIEW
Section .0300 - TAX LIABILITY HEARINGS
Section 24F .0308 - THE TAX OPINION
Universal Citation: 04 NC Admin Code 24F .0308
Current through Register Vol. 39, No. 6, September 16, 2024
(a) Following the conclusion of a tax hearing, the Board of Review shall issue a tax opinion with respect to the appeal filed.
(b) The tax opinion shall set forth:
(1) a
statement of the case;
(2) any
findings of fact;
(3) conclusions
of law;
(4) the final order with
regard to the opinion rendered;
(5)
the date the opinion was mailed;
(6) instructions for filing an appeal;
and
(7) the time period within
which an appeal shall be filed.
(c) The Board of Review shall mail a copy of the tax opinion to each party to the appeal.
Authority
G.S.
96-4;
Eff. July 1,
2015;
Recodified from
04 NCAC
24D .1107 Eff. October 1,
2017.
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