Agenda - 08-19-2010 - 2 - Laserfiche WebLink

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SL2010-0095 Departmental review of a failure to pay_penalty that is based on the assessment." SECTION 9. G.S. 105-241.16 reads as rewritten: "§ 105-241.16. Judicial review of decision after contested case hearing. A taxpayer aggrieved by the final decision in a contested case commenced at the Office of Administrative Hearings may seek judicial review of the decision in accordance with Article 4 of Chapter 150B of the General Statutes. Notwithstanding G.S. 150B-45, a petition for judicial review must be filed in the Superior Court of Wake County and in accordance with the procedures for a mandatory business case set forth in G.S. 7A-45.4(b) through (f). Before filing a petition for judicial rc~ie~v~eview~ a taxpayer must pay the amount of tax, penalties, and interest the final decision states is due. A taxpayer may appeal a decision of the Business Court to the appellate division in accordance with G.S. 150B-52." SECTION 10.(a) G.S. 105-263 reads as rewritten: "§ 105-263. .Timely filing of mailed documents and requests for extensions. ~ Mailed Document. -Section 7502 of the Code governs when a return report,~ayment, or any other document that is mailed to the Department is timely filed. (~, Extension. -The Secretary may extend the time in which a person must file a report or return with the Secretary. To obtain an extension of time for filing a report or return, a person must comply with any application requirement set by the Secretary. An extension of time for filing a franchise tax return or an income tax return does not extend the time for paying the tax due or the time when a penalty attaches for failure to pay the tax. An extension of time for filing a report or any return other than a franchise tax return or an income tax return extends the time for paying the tax due and the time when a penalty attaches for failure to pay the tax. When an extension of time for filing a report or return extends the time for paying the tax expected to be due with the report or return, interest, at the rate established pursuant to G.S. 105-241.21, accrues on the tax due from the original due date of the report or return to the date the tax is paid." SECTION 10.(b) G.S. 105-241.11(b) reads as rewritten: "(b) Filing. - A request for a Departmental review of a proposed denial of a refund or a proposed assessment is considered filed on the following dates: (1) For a request that is delivered in person, the date it is delivered. (2) For a request that is mailed, the date determined in accordance with G.S. 105-263. For a request elivered by another method, the date the Department receives it." SECTION 11. G.S. 105-259(b) is amended by adding a new subdivision to read: "(b) Disclosure Prohibited. - An officer, an employee, or an agent of the State who has access to tax information in the course of service to or employment by the State may not disclose the information to any other person except as provided in this subsection. Standards used or to be used for the selection of returns for examination and data used or to be used for determining the standards may not be disclosed for any purpose. All other tax information may be disclosed only if the disclosure is made for one of the following purposes: To furnish a nonparticipating manufacturer, as defined in G.S. 66-292, the amount of the manufacturer's tobacco products that a taxpayer sells in this State_ and that_ the Secretary reports to the Attorney General under G.S. 105-113.4C." SECTION 12. G.S. 105-466(c) reads as rewritten: "(c) Collection of the tax, and liability therefor, must begin and continue only on and after the first day of a calendar quarter, as set by the board of county commissioners in the resolution levying the tax. In no event may the tax be imposed, or the tax rate changed, earlier than the first day of the second succeeding calendar month after the date of the adoption of the resolution. The county must give the Secretary at least 90 days advance notice of a new tax levy or tax rate change. The applicability of a new tax or a tax rate change to purchases from printed catalogs becomes effective on the first day of a calendar quarter after a minimum of 120 days from the date the Secretary notifies the seller that receives orders by means of a catalog or similar publication of the new tax or tax rate change." http:1lwww.ncga.state.nc.usJSessions/2009/BillslSenate/HTMLIS 1177v6.htm1 7/28/2010