reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-237 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-237 - Waiver; installment payments.

 105-237. Waiver; installment payments.(a) Waiver. - The Secretary may, upon making a record of the reasons therefor, do the following:(1) Reduce or waive any penalties provided for in this Subchapter.(2) Reduce or waive any interest provided for in this Subchapter on taxes imposed prior to or during a period for which a taxpayer has declared bankruptcy under Chapter 7 or Chapter 13 of Title 11 of the United States Code.(b) Installment Payments. - After a proposed assessment of a tax becomes final, the Secretary may enter into an agreement with the taxpayer for payment of the tax in installments if the Secretary determines that the agreement will facilitate collection of the tax. The agreement may include a waiver of penalties but may not include a waiver of liability for tax or interest due. The Secretary may modify or terminate the agreement if one or more of the following findings is made:(1) Information provided by the taxpayer in support of the agreement was inaccurate or incomplete.(2) Collection of tax to which the agreement applies is in jeopardy.(3) The taxpayer's financial condition has changed.(4) The taxpayer has failed to pay an installment when due or to pay another tax when due.(5) The taxpayer has failed to provide information requested by the Secretary.The Secretary must give a taxpayer who has entered into an installment agreement at least 30 days' written notice before modifying or terminating the agreement on the grounds that the taxpayer's financial condition has changed unless the taxpayer failed to disclose or concealed assets or income when the agreement was made or the taxpayer has acquired assets since the agreement was made that can satisfy all or part of the tax liability. A notice must specify the basis for the Secretary's finding of a change in the taxpayer's financial condition.  (1939, c. 158, s. 908; c. 370, s. 1; 1973, c. 476, s. 193; 1993, c. 532, s. 1; 1999-438, s. 17; 2015-259, s. 7.2.)
NC Gen Stat § 105-238 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-238 - Tax a debt.

 105-238. Tax a debt.Every tax imposed by this Subchapter, and all increases, interest, and penalties thereon, shall become, from the time it is due and payable, a debt from the person, firm, or corporation liable to pay the same to the State of North Carolina. (1939, c. 158, s. 909.)
NC Gen Stat § 105-239.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-239.1 - Transferee liability.

 105-239.1. Transferee liability.(a) Lien and Liability. - Property transferred for an inadequate consideration to a donee, heir, devisee, distributee, stockholder of a liquidated corporation, or any other person at a time when the transferor is insolvent or is rendered insolvent by reason of the transfer is subject to a lien for any taxes owing by the transferor to the State of North Carolina at the time of the transfer whether or not the amount of the taxes has been ascertained or assessed at the time of the transfer. G.S. 105-241 applies to this tax lien. In the event the transferee has disposed of the property so that it cannot be subjected to the State's tax lien, the transferee is personally liable for the difference between the fair market value of the property at the time of the transfer and the actual consideration, if any, paid to the transferor by the transferee.(b) Procedure. - The Department may proceed to enforce a lien that arises under this section against property transferred by a taxpayer to another person or to hold that person liable for the tax due by sending the person a notice of proposed assessment in accordance with G.S. 105-241.9. The Department has the burden of establishing that a person to whom property was transferred is liable. The period of limitations for assessment of any liability against a transferee or enforcing the lien against the transferred property expires one year after the expiration of the period of limitations for assessment against the transferor.(c) Proceeds. - When property transferred by a taxpayer to another person is sold to satisfy the lien that arises under this section, the person is entitled to receive from the proceeds of the sale the amount of consideration, if any, the person paid for the property. The proceeds must be applied for this purpose before they are applied to satisfy the lien.(d) Repealed by Session Laws 2007-491, s. 27, effective January 1, 2008.  (1957, c. 1340, s. 10; 1973, c. 476, s. 193; 1993, c. 450, s. 11; 2007-491, s. 27; 2011-284, s. 69.)
NC Gen Stat § 105-240 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-240 - Tax upon settlement of fiduciary's account.

 105-240. Tax upon settlement of fiduciary's account.No final account of a fiduciary shall be allowed by the probate court unless such account shows, and the judge of said court finds, that all taxes imposed by the provisions of this Subchapter upon said fiduciary, which have become payable, have been paid, and that all taxes which may become due are secured by bond, deposit, or otherwise. The certificate of the Secretary of Revenue and the receipt for the amount of tax herein certified shall be conclusive as to the payment of the tax to the extent of said certificate.For the purpose of facilitating the settlement and distribution of estates held by fiduciaries, the Secretary of Revenue, with the approval of the Attorney General, may, on behalf of the State, agree upon the amount of taxes at any time due or to become due from such fiduciaries under the provisions of this Subchapter, and the payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates. (1939, c. 158, s. 911; 1973, c. 476, s. 193.)
NC Gen Stat § 105-240.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-240.1 - Agreements with respect to domicile.

 105-240.1. Agreements with respect to domicile.Whenever reasonably necessary in order to facilitate the collection of any tax, the Secretary of Revenue with the consent and approval of the Attorney General, is authorized to make agreements with the taxing officials of other states of the United States or with taxpayers in cases of disputes as to the domicile of a decedent. (1957, c. 1340, s. 10; 1973, c. 476, s. 193.)
NC Gen Stat § 105-241.01 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.01 - Electronic filing of returns.

 105-241.01. Electronic filing of returns.(a) Purpose. - The General Assembly finds that the various statutes within Chapter 105 of the General Statutes that address the filing of tax returns or informational returns were originally drafted for the use of paper returns submitted either personally or through the mail. Through technological advances, there are many methods by which tax returns can be filed electronically that can be processed more efficiently by the Department of Revenue, are easier and more convenient for taxpayers, improve the accuracy of the return, and are safer to use with respect to identity theft.The General Assembly further finds that, in some cases, it is proper to require returns to be filed electronically, while in other cases it is more appropriate to provide electronic filing as an option instead of a requirement. In addition, the General Assembly recognizes that, because of constant technological advances, it is necessary to allow the Department of Revenue flexibility to provide specific guidance for how to file returns electronically, with a goal of continually improving the process and reducing the costs of and time to process returns.(b) Electronically Filed Returns. - The Department shall offer electronic filing for returns required under this Chapter if the Department determines that it is cost-effective to do so and the Department has established and implemented procedures to electronically file specific returns.(c) Form of Filing Electronically; Electronic Signature. - The Secretary shall prescribe the form of electronically filing each return that is required to or may be filed electronically and how the taxpayer or return preparer signs an electronically filed return.(d) Waiver of Requirement to File Electronically. - The Secretary may, upon showing of good cause, waive any electronic submission requirement for returns required to be filed electronically under this Chapter.(e) Notice to Taxpayers. - The Department shall, by December 1 of each year, publish on its Web site a list of returns required to be filed electronically and permitted to be filed electronically during the next calendar year.  (2018-5, s. 38.10(r).)
NC Gen Stat § 105-241.9 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.9 - Procedure for proposing an assessment.

 105-241.9. Procedure for proposing an assessment.(a) Authority. - The Secretary may propose an assessment against a taxpayer for tax due from the taxpayer. The Secretary must base a proposed assessment on the best information available. A proposed assessment of the Secretary is presumed to be correct.(b) Time Limit. - The Secretary must propose an assessment within the statute of limitations for proposed assessments unless the taxpayer waives the limitations period before it expires by agreeing in writing to extend the period. A taxpayer may waive the limitations period for either a definite or an indefinite time. If the taxpayer waives the limitations period, the Secretary may propose an assessment at any time within the time extended by the waiver.(c) Notice. - The Secretary must give a taxpayer written notice of a proposed assessment. The notice of a proposed assessment must contain the following information:(1) The basis for the proposed assessment. The statement of the basis for the proposed assessment does not limit the Department from changing the basis.(2) The amount of tax, interest, and penalties included in the proposed assessment. The amount for each of these must be stated separately.(2a) The date a failure to pay penalty will apply to the proposed assessment if the proposed assessment is not paid by that date and the amount of the penalty. If the proposed assessment is not paid by the specified date, the failure to pay penalty is considered to be assessed and applies to the proposed assessment without further notice.(3) The circumstances under which the proposed assessment will become final and collectible.  (2007-491, s. 1; 2010-95, s. 8(a); 2011-330, s. 34.)
NC Gen Stat § 105-241.10 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.10 - Limit on refunds and assessments after a federal determination.

 105-241.10. Limit on refunds and assessments after a federal determination.The limitations in this section apply when a taxpayer files a timely return reflecting a federal determination that affects the amount of State tax payable and the general statute of limitations for requesting a refund or proposing an assessment of the State tax has expired. A return reflecting a federal determination is timely if it is filed within the time required by G.S. 105-130.20, 105-159, 105-160.8, or 105-163.6A, as appropriate. A federal determination has the same meaning as defined in G.S. 105-228.90. The limitations are:(1) Refund. - A taxpayer is allowed a refund only if the refund is the result of adjustments related to the federal determination.(2) Assessment. - A taxpayer is liable for additional tax only if the additional tax is the result of adjustments related to the federal determination. A proposed assessment may not include an amount that is outside the scope of this liability.  (2007-491, s. 1; 2008-107, s. 28.18(d); 2013-316, s. 7(b); 2018-5, s. 38.3(f).)
NC Gen Stat § 105-241.11 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.11 - Requesting review of a proposed denial of a refund or a proposed assessment.

 105-241.11. Requesting review of a proposed denial of a refund or a proposed assessment.(a) Procedure. - A taxpayer who objects to a proposed denial of a refund or a proposed assessment of tax may request a Departmental review of the proposed action by filing a request for review. The request for review must be in the form prescribed by the Secretary and include an explanation for the request for review. The request must be filed with the Department as follows:(1) Within 45 days of the date the notice of the proposed denial of the refund or proposed assessment was mailed to the taxpayer, if the notice was delivered by mail.(2) Within 45 days of the date the notice of the proposed denial of the refund or proposed assessment was delivered to the taxpayer, if the notice was delivered in person.(3) At any time between the date that inaction by the Department on a request for refund is considered a proposed denial of the refund and the date the time periods set in the other subdivisions of this subsection expire.(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.(3) For a request delivered by another method, the date the Department receives it.(c) FTP Penalty. - A request for a Departmental review of a proposed assessment is considered a request for a Departmental review of a failure to pay penalty that is based on the assessment. A taxpayer who does not request a Departmental review of a proposed assessment may not request a Departmental review of a failure to pay penalty that is based on the assessment but is assessed on a subsequent date in another notice.  (2007-491, s. 1; 2008-134, s. 5(a); 2010-95, ss. 8(b), 10(b); 2017-204, s. 4.1(b).)
NC Gen Stat § 105-241.12 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.12 - Result when taxpayer does not request a review.

 105-241.12. Result when taxpayer does not request a review.(a) Refund. - If a taxpayer does not file a timely request for a Departmental review of a proposed denial of a refund, the proposed denial is final and is not subject to further administrative or judicial review. A taxpayer whose proposed denial becomes final may not file another amended return or claim for refund to obtain the denied refund.(b) Assessment. - If a taxpayer does not file a timely request for a Departmental review of a proposed assessment, the proposed assessment is final and is not subject to further administrative or judicial review. Upon payment of the tax, the taxpayer may request a refund of the tax.Before the Department collects a proposed assessment that becomes final when the taxpayer does not file a timely request for a Departmental review, the Department must send the taxpayer a notice of collection. A notice of collection must contain the following information:(1) A statement that the proposed assessment is final and collectible.(2) The amount of tax, interest, and penalties payable by the taxpayer.(3) An explanation of the collection options available to the Department if the taxpayer does not pay the amount shown due on the notice and any remedies available to the taxpayer concerning these collection options. (2007-491, s. 1.)
NC Gen Stat § 105-241.13A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.13A - Taxpayer inaction.

 105-241.13A. Taxpayer inaction.(a) Consequence of Inaction. - Inaction by a taxpayer after timely filing a request for review shall result in the proposed denial of a refund or the proposed assessment becoming final as provided in this section. As used in this section, "inaction" means that the taxpayer made no response to the Department's initial request for additional information or to the reissuance of the request by the requested response date as provided under G.S. 105-241.13(a). A partial response, a request for additional time, or any other contact by the taxpayer with the Department does not constitute inaction under this section. The Department must send the taxpayer a notice of inaction stating that the proposed denial of a refund or the proposed assessment becomes final 10 days from the date of the notice unless the taxpayer responds to the Department. A proposed denial of a refund or a proposed assessment that becomes final is not subject to further administrative or judicial review. A taxpayer may not file another amended return or claim for refund to obtain the denied refund. Upon payment of the tax, the taxpayer may request a refund of the tax.(b) Notice of Collection. - Before the Department collects a proposed assessment that becomes final under this section, the Department must send the taxpayer a notice of collection containing the information required under G.S. 105-241.12.(c) Determining Timely Response. - The provisions of G.S. 105-241.11(b) apply for purposes of determining whether a taxpayer has timely responded to the Department as required under this section.  (2017-204, s. 4.1(c).)
NC Gen Stat § 105-241.14 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.14 - Final determination after Departmental review.

 105-241.14. Final determination after Departmental review.(a) Refund. - If a taxpayer files a timely request for a Departmental review of a proposed denial of a refund and the Department and the taxpayer are unable to resolve the taxpayer's objection to the proposed denial, the Department must send the taxpayer a notice of final determination concerning the refund. The notice of final determination must state the basis for the determination and inform the taxpayer of the procedure for contesting the determination. The statement of the basis for the determination does not limit the Department from changing the basis.(b) Assessment. - If a taxpayer files a timely request for a Departmental review of a proposed assessment and the Department and the taxpayer are unable to resolve the taxpayer's objection to the proposed assessment, the Department must send the taxpayer a notice of final determination concerning the proposed assessment. A notice of final determination concerning the proposed assessment must contain the following information:(1) The basis for the determination. This information may be stated on the notice or be set out in a separate document. The statement of the basis for the determination does not limit the Department from changing the basis.(2) The amount of tax, interest, and penalties payable by the taxpayer.(3) The procedure the taxpayer must follow to contest the final determination.(4) A statement that the amount payable stated on the notice is collectible by the Department unless the taxpayer contests the final determination.(5) An explanation of the collection options available to the Department if the taxpayer does not pay the amount shown due on the notice and any remedies available to the taxpayer concerning these collection options.(c) Time Limit. - The process set out in G.S. 105-241.13 for reviewing and attempting to resolve a proposed denial of a refund or a proposed assessment must conclude, and a final determination must be issued within nine months after the date the taxpayer files a request for review. The Department and the taxpayer may extend this time limit by mutual agreement. Failure to issue a notice of final determination within the required time does not affect the validity of a proposed denial of a refund or proposed assessment.  (2007-491, s. 1; 2008-134, s. 6(a); 2019-6, s. 5.7.)
NC Gen Stat § 105-241.15 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.15 - Contested case hearing on final determination.

 105-241.15. Contested case hearing on final determination.(a) Contest Final Determination. - A taxpayer who disagrees with a notice of final determination issued by the Department may contest the determination by filing a petition for a contested case hearing at the Office of Administrative Hearings in accordance with Article 3 of Chapter 150B of the General Statutes. A taxpayer may file a petition for a contested case hearing only if the taxpayer has exhausted the prehearing remedy. A taxpayer's prehearing remedy is exhausted when the Department issues a final determination after conducting a review and a conference.(b) Contest Statute of Limitations. - A taxpayer who disagrees with a notice of denial issued by the Department pursuant to G.S. 105-241.7(c1) may contest the statute of limitations determination by filing a petition for a contested case hearing at the office of Administrative Hearings in accordance with Article 3 of Chapter 150B of the General Statutes on the sole issue of whether the statute of limitations bars the taxpayer's claim. A final decision by the administrative law judge regarding the statute of limitations is subject to judicial review under Article 4 of Chapter 150B of the General Statutes and under G.S. 105-241.16. In the event judicial review of the decision is not sought and the final decision is that the taxpayer's claim was not barred by the statute of limitations, then the administrative law judge must remand the matter to the Department for consideration of the substantive issues. In the event judicial review is sought and it is finally determined that the taxpayer's claim was not barred by the statute of limitations, then the matter shall be remanded to the Department for consideration of the substantive issues. Any remand shall be regarded as a new amended return or claim for refund timely filed within the statute of limitations under G.S. 105-241.7(c).  (2007-491, s. 1; 2016-76, s. 2(b).)
NC Gen Stat § 105-241.16 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.16 - Judicial review of decision after contested case hearing.

 105-241.16. Judicial review of decision after contested case hearing.A party 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 review, a taxpayer must pay the amount of tax, penalties, and interest the final decision states is due. A party may appeal a decision of the Business Court to the appellate division in accordance with G.S. 150B-52.  (2007-491, s. 1; 2010-95, s. 9; 2017-204, s. 4.1(e).)