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5 <br /> § 105-237(a). A taxpayer seeking waiver of penalties not covered by this notice should <br /> review the Department's Penalty Policy and complete Form NC-5500, Request to Waive <br /> Penalties ("NC-5500"). <br /> Questions <br /> This Important Notice may be updated as new information becomes available. If you <br /> have any questions about this notice, you may call 1-877-252-3052 to speak to a <br /> customer service representative or write to Customer Service, PO Box 1168, Raleigh, <br /> NC 27602. <br /> To the extent there is any change to a statute or regulation, or new case law subsequent <br /> to the date of this notice, the provisions in this important notice may be superseded or <br /> voided. To the extent that any provisions in any other notice, directive, technical bulletin, <br /> or published guidance regarding the subject of this notice and issued prior to this notice <br /> conflict with this important notice, the provisions contained in this important notice <br /> supersede the previous guidance. <br /> Tax Administration Page 3 of 3 March 31, 2020 <br />