A BILL TO BE ENTITLED AN ACT TO GRANT A TAXPAYER'S REQUEST FOR A REFUND OR TO REMOVE A PROPOSED ASSESSMENT BY OPERATION OF LAW IF THE DEPARTMENT OF REVENUE HAS NOT ISSUED A FINAL DETERMINATION WITHIN THE STATUTORY TIME FRAME.
Amends GS 105-241.14 as the title indicates. Also includes three circumstances under which failure to respond within the time limit will not be considered a grant of a requested refund or removal of a proposed assessment.
Applies to requests for review filed or pending on the date that the act becomes law.
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