4 N.C. Admin. Code 24B.0902

Current through Register Vol. 39, No. 5, September 3, 2024

Section 24B .0902 - CLAIMANT SETOFF DEBT COLLECTION ACT HEARINGS

(a) A claimant debtor may file an appeal from a notice to claim his or her State income tax refund pursuant to a North Carolina Department of Revenue Offset Letter in accordance with 04 NCAC 24A .0104(h).

(b) Rule 04 NCAC 24A .0106 shall apply in determining timeliness of an appeal.

(c) Hearings pursuant to G.S. 105A-8(b) shall be conducted consistent with the procedures prescribed in 04 NCAC 24C .0209.

04 N.C. Admin. Code 24B .0902

Authority G.S. 96-4; 105A-8;
Eff. July 1, 2015;
Recodified from 04 NCAC 24B .0901 Eff February 1, 2018;
Amended Eff. July 1, 2018.

Adopted by North Carolina Register Volume 33, Issue 03, August 01, 2018 effective 7/1/2018.