Bill Summary for S 730 (2011-2012)
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Summary date:
May 19 2011
Bill Information:
| View NCGA Bill Details | 2011-2012 Session |
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.Intro. by Clodfelter.
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Bill summary
Senate committee substitute makes the following changes to 1st edition. Amends GS 150B-44 to provide that the Superior Court of Wake County is the venue for obtaining a court order to compel the Department of Revenue (Department) to issue a notice of final determination. Requires that such an order must specify the date by which the Department must issue the notice. Authorizes the court to order the Department to grant the refund or remove the proposed assessment if the Department fails to issue the notice by the specified date. Makes organizational changes.