North Carolina § 150B-31.1 Contested tax cases

North Carolina Statutes

§ 150B-31.1 — Contested tax cases

North Carolina § 150B-31.1

Ch. 150BAdministrative Procedure Act

Art. 3Administrative Hearings

This text of North Carolina § 150B-31.1 (Contested tax cases) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 150B-31.1 (2026).

Text

(a)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.

(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. (

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(a) 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.
(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.
(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.)