reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter I - HIGHWAY FUEL USE TAX › Section .0500 - REGISTRATION CARDS AND IDENTIFICATION MARKERS › Section 09I .0501 - REPEALED - APPLICATION FOR VEHICLE REGISTRATION: FORM GAS. 1274

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.3;
													 105-449.9;
													 105-449.32;
													 105-449.45;
													 105-449.47 through
													 105-449.48;
													 105-449.50;
Eff. January 1, 1983;
Amended Eff. February 1, 1990; March 1, 1987;
Repealed Eff. January 1,
													 1992.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter I - HIGHWAY FUEL USE TAX › Section .0500 - REGISTRATION CARDS AND IDENTIFICATION MARKERS › Section 09I .0502 - REPEALED - REGISTRATION OF HEAVY VEHICLES LICENSED IN NORTH CAROLINA

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 20-88.01;
													 105-262;
													 105-449.3;
													 105-449.9;
													 105-449.32;
105-449.45; 105-449.47; 105-449.48;
													 105-449.50;
Eff. January 1, 1983;
Amended Eff. May 1, 1987; March 1,
													 1987;
Repealed Eff. February 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter I - HIGHWAY FUEL USE TAX › Section .0500 - REGISTRATION CARDS AND IDENTIFICATION MARKERS › Section 09I .0503 - REPEALED - PERMITS: LEASES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.37;
Eff. January 1, 1983;
Amended Eff. February 1, 1990; March 1, 1987;
Repealed Eff. January 1,
													 1992.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter I - HIGHWAY FUEL USE TAX › Section .0500 - REGISTRATION CARDS AND IDENTIFICATION MARKERS › Section 09I .0504 - REPEALED - NO VEHICLE REGISTRATION REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.47 through
													 105-449.49;
Eff. January 1, 1983;
Amended Eff. July 1, 1988; May 1, 1987; March 1, 1987;
Repealed Eff. February 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter I - HIGHWAY FUEL USE TAX › Section .0500 - REGISTRATION CARDS AND IDENTIFICATION MARKERS › Section 09I .0505 - REPEALED - IMPORTANT NOTICE TO CARRIERS: FORM GAS. 1279

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.39;
													 105-449.41 through
													 105-449.48;
Eff. January 1, 1983;
Repealed Eff. January 1, 1992.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter I - HIGHWAY FUEL USE TAX › Section .0500 - REGISTRATION CARDS AND IDENTIFICATION MARKERS › Section 09I .0506 - DEALER: MANUFACTURER: DRIVEAWAY: TRANSPORTER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.45;
													 105-449.47;
													 105-449.48;
													 105-449.50;
Eff. March 1, 1987;
Amended
													 Eff. January 1, 1994; January 1, 1992; October 1, 1991; February 1, 1990;
Recodified to
													 17 NCAC 12A
													 .0503 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter J - GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION › Section .0100 - FEES AND COMPOUNDS › Section 09J .0101-.0102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 119-18;
Eff. January 1, 1983;
Repealed
													 Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter J - GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION › Section .0200 - KEROSENE DISTRIBUTOR OR SUPPLIER › Section 09J .0201 - REPEALED - BOND AND LICENSE REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-269.3;
													 119-16.2;
Eff. January 1, 1983;
Amended
													 Eff. March 1, 1987;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter J - GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION › Section .0200 - KEROSENE DISTRIBUTOR OR SUPPLIER › Section 09J .0202 - AMOUNT OF BOND REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-269.3;
													 119-16.2;
Eff. January 1, 1983;
Recodified to 17 NCAC 12D
													 .0102 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter J - GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION › Section .0200 - KEROSENE DISTRIBUTOR OR SUPPLIER › Section 09J .0203 - TYPES OF ACCEPTABLE BONDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-269.3;
													 119-16.2;
Eff. January 1, 1983;
Amended
													 Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987;
Recodified to
													 17 NCAC 12D
													 .0103 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter J - GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION › Section .0200 - KEROSENE DISTRIBUTOR OR SUPPLIER › Section 09J .0204 - REPEALED - REPORT OF KEROSENE DISTRIBUTOR: FORM GAS. 1203S

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-269.3;
													 119-16;
													 119-18;
Eff. January 1, 1983;
Amended
													 Eff. January 1, 1994; March 1, 1987;
Repealed Eff. May 1, 1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0200 - LICENSING › Section 09K .0201 - EXPIRED - EXPORTER'S LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.105-262;
													 105-449.65(a)(5);
													 105-449.69;
													 105-449.72;
Temporary Adoption Eff. January 1,
													 1996;
Temporary Adoption Expired July 11, 1996.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0200 - LICENSING › Section 09K .0202 - LICENSED DISTRIBUTOR CONSIDERED TO BE LICENSED AS AN IMPORTER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.65;
													 105-449.69;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0103 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0200 - LICENSING › Section 09K .0203 - NOTICE OF ADDITIONAL STATES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.69(d);
Temporary Adoption
													 Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0104 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0200 - LICENSING › Section 09K .0204 - AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.72;
Temporary Adoption Eff.. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0105 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0200 - LICENSING › Section 09K .0205 - TYPES OF ACCEPTABLE BONDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.72;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Amended Eff. August 1, 1998;
Recodified to
													 17 NCAC 12B
													 .0106 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0200 - LICENSING › Section 09K .0206 - IRREVOCABLE LETTER OF CREDIT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.72;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0107 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0400 - PAYMENT AND REPORTING › Section 09K .0401 - REPORTING INFORMATION IN THE PROPER REPORTING PERIOD

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.90;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0301 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0501 - DOCUMENTING SALES TO THE UNITED STATES GOVERNMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.105;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodifed to
													 17 NCAC 12B
													 .0401 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0502 - SALES TO U.S. GOVERNMENT: REFUND FORM GAS 1206

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.105;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0402 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0503 - OFF HIGHWAY REFUND APPLICATION INFORMATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC
													 12B. 0403 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0504 - OFF HIGHWAY REFUND INVOICE REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1,1996;
Recodified to
													 17 NCAC 12B
													 .0404 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0505 - OFF HIGHWAY USERS WITH COMMON STORAGE FACILITIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0405 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0506 - STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0406 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0507 - OFF HIGHWAY USERS WITH SEPARATE TANKS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 205-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0407 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0508 - DEALERS DELIVERING FUEL INTO OFF HIGHWAY EQUIPMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0408 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0509 - VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0409 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0510 - REMOVAL OF LICENSE PLATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0410 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0511 - MUNICIPAL CORPORATION AND CITY TRANSIT SYSTEM

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.106;
Eff. March 1, 1996;
Amended Eff. August 1, 1998;
Recodified to
													 17 NCAC 12B
													 .0411 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0512 - PROPORTIONAL REFUNDS: FORM GAS 1200C

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0412 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0513 - OFF HIGHWAY, CITY/COUNTY AND TAXICAB REFUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.106;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12B
													 .0413 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section .0500 - REFUNDS › Section 09K .0514 - ELIGIBILITY FOR REFUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262; 105, Article 36C, Part 5; 105-449.106;
Eff. August 1,
													 1998;
Recodified to 17 NCAC
													 12B .0414 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section 09K .0601 - REPEALED - RECORDS OF EXEMPT SALES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-251;
											  105-252;
											  105-262;
											  105-449.61(c);
Temporary Adoption
											  Eff. January 1, 1996;
Eff. March 1, 1996;
Repealed Eff. July 1,
											  2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter K - GASOLINE, DIESEL AND BLENDS › Section 09K .0602 - RECORD KEEPING REQUIREMENTS OF BULK END USERS, RETAILERS, AND USERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-262;
											  105-449.121;
Temporary Adoption Eff. January 1,
											  1996;
Eff. March 1, 1996;
Amended Eff. July 1, 2000;
Recodified to
											  17 NCAC 12B
											  .0502 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter L - ALTERNATIVE FUEL › Section .0300 - TAX AND LIABILITY › Section 09L .0301 - EQUIVALENT RATE FOR COMPRESSED NATURAL GAS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.136;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12C
													 .0201 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter L - ALTERNATIVE FUEL › Section .0300 - TAX AND LIABILITY › Section 09L .0302 - REPEALED - UNBLENDED KEROSENE AS ALTERNATIVE FUEL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.130;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Repealed Eff. July 1,
													 1998.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter L - ALTERNATIVE FUEL › Section .0400 - PAYMENT AND REPORTING › Section 09L .0401 - FUEL FROM CARGO SUPPLY TANK

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.137;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12C
													 .0301 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter L - ALTERNATIVE FUEL › Section .0400 - PAYMENT AND REPORTING › Section 09L .0402 - ODOMETER READINGS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.137;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12C
													 .0302 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter L - ALTERNATIVE FUEL › Section .0400 - PAYMENT AND REPORTING › Section 09L .0403 - REPEALED - REPORTING SALES AND DELIVERIES: PROPANE GAS SUPPLIERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.137;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Repealed Eff. July 1,
													 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 09 - MOTOR FUELS TAXES › Subchapter L - ALTERNATIVE FUEL › Section .0400 - PAYMENT AND REPORTING › Section 09L .0404 - BULK END USERS; PURCHASES OF PROPANE GAS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.138;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified to
													 17 NCAC 12C
													 .0304 effective November 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section 10 .0101 - REPEALED - LOCATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
										G.S.
										105-271 to
										105-395;
										143B-10;
										143B-221;
Eff. February 1, 1976;
Amended Eff. July 1, 1993;
Repealed Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section 10 .0102-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
										G.S.
										105-271 to
										105-395;
										105-288(a)(1);
										105-288(a)(2);
										143B-10;
										143B-217 to
										143B-225;
										143B-217 to
										143B-228;
Eff. February 1, 1976;
Repealed Eff. July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0200 - GENERAL PROVISIONS › Section 10 .0201 - CERTIFICATION OF COUNTY ASSESSORS

Current through Register Vol. 39, No. 2, July 15, 2024
In the exercise of its duty to certify county assessors for appointment
											  by county boards of commissioners, the division has established qualifications for certification. These
											  qualifications are specified in 17 NCAC
											  10 .0504.
Authority
											  G.S.
											  105-262;
											  105-289(d);
											  105-291(b);
											  105-294(b);
Eff. February 1,
											  1976;
Amended Eff. July 1, 1993;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0200 - GENERAL PROVISIONS › Section 10 .0202 - AUTHORITY TO PRESCRIBE FORMS

Current through Register Vol. 39, No. 2, July 15, 2024
The division has established no uniform standards for tax listing forms
											  used by counties and municipalities. It does, however, review such forms to insure that they comply with all
											  statutory requirements. Approval is given to those meeting the requirements.
Authority
											  G.S.
											  105-262;
											  105-291(b);
											  105-291(f);
Eff. February 1,
											  1976;
Pursuant to G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0200 - GENERAL PROVISIONS › Section 10 .0203 - REPEALED - FURNISHING INFORMATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-259;
											  105-289(e);
											  105-291;
Eff. February 1, 1976;
Amended
											  Eff. June 1, 1982;
Repealed Eff. July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0200 - GENERAL PROVISIONS › Section 10 .0204 - EXPIRED - GRANTS TO COUNTIES AND CITIES TO OFFSET HURRICANE LOSSES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority S.L. 99-463;
Temporary Adoption Eff. February 24, 2000 to Expire on July 1, 2000;
Temporary Adoption Expired
											  on July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0300 - EXCLUSION FOR PROPERTY USED FOR POLLUTION ABATEMENT › Section 10 .0301-.0308

Current through Register Vol. 39, No. 2, July 15, 2024
Filed as a Temporary Rule Eff.
											  January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983;
Authority
											  G.S.
											  105-275(27) a through d; 105-275(28); 105-282.1; 105-283;
											  105-307; 143-213;
Eff. March 1, 1983;
Repealed Eff. March 1,
											  1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0400 - EXCLUSION FOR PERSONAL PROPERTY USED FOR COTTON DUST PREVENTION OR REDUCTION › Section 10 .0401-.0402

Current through Register Vol. 39, No. 2, July 15, 2024
Filed as a Temporary Rule Eff.
											  January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984;
Authority
											  G.S.
											  105-275(8);
											  105-275(8)c;
Eff. March 1,
											  1984;
Repealed Eff. July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0400 - EXCLUSION FOR PERSONAL PROPERTY USED FOR COTTON DUST PREVENTION OR REDUCTION › Section 10 .0403 - DEFINITIONS

Current through Register Vol. 39, No. 2, July 15, 2024
In construing the provisions of
											  G.S.
											  105-275(8)c and this Section, the following definitions
											  and interpretations shall apply:
(1) "Used Exclusively" means used
										only or solely, to the exclusion of all other uses.
(2) "Cotton
										Dust" means dust present in the air during the handling or processing of cotton, which may contain a mixture
										of many substances including ground up plant matter, fiber, bacteria, fungi, soil, pesticides, non-cotton
										plant matter and other contaminants which may have accumulated with the cotton during the growing, harvesting
										and subsequent processing or storage periods. Any dust present during the handling and processing of cotton
										through the weaving or knitting of fabrics is considered cotton dust.
(3) "Textile Plant."
(a) "Textile Plant"
										means a factory or other industrial or manufacturing workplace where cotton or cotton-blend fibers or yarns
										are manufactured or processed, up to and including the weaving or knitting of fabrics.
(b) "Textile Plant" does not mean a factory or other industrial or
										manufacturing workplace where woven or knitted cloth or fabric is handled or processed. For example, a
										factory where garments are manufactured is not a "textile plant."
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0400 - EXCLUSION FOR PERSONAL PROPERTY USED FOR COTTON DUST PREVENTION OR REDUCTION › Section 10 .0404 - SCOPE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The tangible personal
										property covered by G.S.
										105-275(8)c includes the following types of equipment:
(1) Safety apparel, masks, respirators, breathing apparatus or any other
										item of personal protective equipment used exclusively to protect employees from hazardous exposure to cotton
										dust.
(2) Scrubbers, filters, cyclones, condensers, separators,
										spray chambers, water curtains or any other item of machinery, equipment or material that is used to reduce
										the level of cotton dust by removal or collection of the cotton dust from the air.
(3) Fans, pumps compressors or any other power-driven machine that causes a
										continuous flow of air.
(4) Electrical wiring, ductwork, piping,
										motors, control system, equipment enclosures, special structural support systems or any other supporting
										equipment associated with and necessary for the proper operation of any category of personal property listed
										in Subparagraphs (2) and (3) of this Paragraph.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0400 - EXCLUSION FOR PERSONAL PROPERTY USED FOR COTTON DUST PREVENTION OR REDUCTION › Section 10 .0405 - PROCEDURE FOR CLAIMING EXCLUSION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) In order to receive the benefit of
										G.S.
										105-275(8)c, the owner must file an application for
										exemption with the county assessor of the county in which the property is situated as provided in
										G.S.
										105-282.1. The application is to be filed during the regular listing period
										as provided in G.S.
										105-307.
(b) The application
										must contain a complete description of the property and shall reflect investment figures and pertinent
										information relative to its value.
(c) The application shall also
										be accompanied by any other information or documents required by the county assessor to determine the
										eligibility of the property for the exclusion, such as the following:
(1)
										general layout of the equipment or system;
(2) specifications of
										the equipment or system;
(3) function(s) of the equipment or
										system;
(4) construction schedule, if not completed, including
										the anticipated date of final completion; or
(5) the names,
										addresses and telephone numbers of the individuals responsible for management, operation and maintenance of
										the equipment or system.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0400 - EXCLUSION FOR PERSONAL PROPERTY USED FOR COTTON DUST PREVENTION OR REDUCTION › Section 10 .0406 - VALUATION OF EXCLUDED PROPERTY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) After a determination has been made that
										certain property meets all the requirements for exclusion under
										G.S.
										105-275(8)c, the county assessor must then establish the
										amount to be excluded. This determination shall be made in accordance with the methods used by the county to
										appraise other similar property subject to taxation.
(b) Although
										the statute does not provide for proration, it does not preclude the exclusion of otherwise qualifying
										property which, by the nature of an operation, is a component part or system of a total operating system. An
										example of this is the ductwork and filtration system which is a part of an automated bale opening system in
										a textile plant. The ductwork and filtration system along with related wiring and piping would qualify for
										the exclusion even though the opener itself and any related production equipment would not.
(c) In any case in which the property owner is unable to furnish exact
										figures or other specific information regarding the value of qualifying property, the county assessor shall
										estimate the amount to be excluded on the basis of the best information available.
Authority
											  G.S.
											  105-262;
											  105-275(8)c;
											  105-283;
											  105-291(b);
Temporary Rule Eff.
											  January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984;
Eff. March 1,
											  1984;
Amended Eff. July 1, 1993;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0400 - EXCLUSION FOR PERSONAL PROPERTY USED FOR COTTON DUST PREVENTION OR REDUCTION › Section 10 .0407-.0408

Current through Register Vol. 39, No. 2, July 15, 2024
Filed as a Temporary Rule Eff.
											  January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984;
Authority
											  G.S.
											  105-275(8);
											  105-275(8)c;
											  105-296(a);
Eff. March 1,
											  1984;
Repealed Eff. July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0501-.0502

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-289(d);
Eff. August 1, 1984;
Repealed Eff. July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0503 - REPEALED - COVERAGE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-289(d);
											  105-294(c)(d);
											  105-296(b);
											  105-299;
Eff. August 1, 1984;
Repealed
											  Eff. October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0504 - CERTIFICATION REQUIREMENTS FOR COUNTY ASSESSORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Except for persons deemed to be qualified
										as county assessors under G.S.
										105-294, every person serving as county assessor after July 1, 1983, shall,
										within two years after appointment, achieve a passing grade in the four courses listed in Paragraph (b) of
										this Rule and then achieve a passing grade on a comprehensive examination administered by the Department of
										Revenue. Persons who do not meet these requirements shall not be eligible for reappointment.
(b) The following courses shall be required for county assessors:
(1) The Fundamental of Property Tax Listing and Assessing;
(2) International Association of Assessing Officers (IAAO) Course 101 - The
										Fundamental of Real Property Appraisal;
(3) Personal Property
										Appraisal and Assessment - Department of Revenue; and
(4) Tax
										Administration in North Carolina - Department of Revenue.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0505 - CONTINUING EDUCATION REQUIREMENTS FOR COUNTY ASSESSORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Any person who serves as
										county assessor must attend at least 30 hours of instruction in the appraisal or assessment of property
										during each two-year period to be eligible for reappointment. A combination of continuing education programs
										may fulfill this requirement. The Department of Revenue must approve all continuing education
										programs.
(b) The Department of Revenue shall consider the
										presenter, content of the program, actual length of the program, and instruction provided in the appraisal or
										assessment of property when approving continuing education programs. A continuing education program for
										county assessors may consist of courses, workshops, seminars, conferences, or regional tax
										meetings.
Authority
											  G.S.
											  105-262;
											  105-289(d);
											  105-291(b);
											  105-294(d);
Eff. August 1,
											  1984;
Amended Eff. September 1, 2007; July 1, 2000; July 1, 1993;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0506 - CERTIFICATION REQUIREMENTS FOR COUNTY APPRAISERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Every person employed in a
										county tax office as a real property appraiser or personal property appraiser must, within the first year of
										employment, attend a course of instruction in his respective area of work.
(b) After meeting the requirement in Paragraph (a) of this Rule, county
										appraisers are required to achieve a passing grade on a comprehensive examination administered by the
										Department of Revenue. The examination will consist of 50 multiple choice or true/false questions. It is
										designed to test the appraiser's knowledge of the listing, appraisal and assessment requirements of the
										Machinery Act (G.S.
										105-271 et seq.) relative to the type of property he is responsible for
										appraising and knowledge of the theories and procedures involved in appraising such property. A passing grade
										is 70 percent correct or above.
(c) County appraisers who have
										fulfilled the course and examination requirements in this Rule will be issued a certificate by the Department
										of Revenue.
Authority
											  G.S.
											  105-262;
											  105-289(d);
											  105-291(b);
											  105-296(b);
Eff. August 1,
											  1984;
Amended Eff. August 1, 1993;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0507 - CONTINUING EDUCATION REQUIREMENTS FOR COUNTY APPRAISERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) County appraisers must
										attend at least one course of instruction every two years in the appraisal or assessment of the type of
										property they are responsible for appraising. A course of instruction, as referenced in
										G.S.
										105-296(b), is at least 30 hours of instruction. A
										combination of continuing education programs may fulfill this requirement. The Department of Revenue must
										approve all continuing education programs.
(b) The Department of
										Revenue shall consider the presenter, content of the program, actual length of the program, and instruction
										provided in the appraisal or assessment of property when approving continuing education programs. A
										continuing education program for county appraisers may consist of courses, workshops, or seminars.
Authority
											  G.S.
											  105-262;
											  105-289(d);
											  105-291(b);
											  105-296(b);
Eff. August 1,
											  1984;
Amended Eff. September 1, 2007; July 1, 1993;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0508 - CERTIFICATION REQUIREMENTS FOR PRIVATE FIRM APPRAISERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Every person employed by an
										appraisal firm whose duties include the appraisal of property for a county assessor must achieve a passing
										grade on a comprehensive examination administered by the Department of Revenue. The examination will consist
										of 50 multiple choice or true/false questions. It is designed to test the appraiser's knowledge of the theory
										and procedures involved in appraising property for a county assessor as provided in the Machinery Act
										(G.S.
										105-271 et seq.). A passing grade is 70 percent correct or above.
(b) Private firm appraisers who fulfill this requirement will be issued a
										certificate by the Department of Revenue.
Authority
											  G.S.
											  105-262;
											  105-289(d);
											  105-291(b);
											  105-299;
Eff. August 1, 1984;
Amended
											  Eff. August 1, 1993;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0509 - APPLICATION FOR EXAMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Any county assessor, county appraiser or
										private firm appraiser who wishes to take the examination required under this Section shall apply to the
										Department of Revenue. An application by a county appraiser must be accompanied by a statement from the
										county assessor that the applicant has been designated by him as an appraiser. An application by a private
										firm appraiser must be accompanied by a statement from a principal officer of the firm that the applicant has
										been designated by the firm as an appraiser.
(b) Examinations
										will be conducted periodically according to the number of applications received and may be given at various
										locations in the state. Notice of the times and places of the examination will be mailed to all county tax
										offices and private appraisal firms registered with the Department of Revenue.
Authority
											  G.S.
											  105-262;
											  105-289(d);
											  105-291(b);
Eff. August 1,
											  1984;
Amended Eff. July 1, 1993;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016;
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0510 - APPLICATION FOR CERTIFICATION AND CONTINUING EDUCATION CREDIT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) County assessors, county
										appraisers and private firm appraisers may apply to the Department of Revenue for certification as soon as
										they have fulfilled the requirements of this Section. Applications shall be accompanied by proof of a passing
										grade in any course for which the Department of Revenue does not have a record.
(b) Applications by county assessors and county appraisers for continuing
										education credit shall be accompanied by proof of attendance at qualifying meetings or courses.
Authority
											  G.S.
											  105-262;
											  105-289(d);
											  105-291(b);
Eff. August 1,
											  1984;
Amended Eff. July 1, 1993;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 10 - PROPERTY TAX › Section .0500 - TRAINING/CERTIFICATION: COUNTY ASSESSORS: AD VALOREM TAX APPRAISALS › Section 10 .0511 - REPEALED - INQUIRIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-289(d);
Eff. August 1, 1984;
Repealed Eff. July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0100 - ORGANIZATION OF COMMISSION › Section 11 .0101 - LOCATION

Current through Register Vol. 39, No. 2, July 15, 2024
The Property Tax Commission is located in the North Carolina Department
											  of Revenue Building, at 501 North Wilmington Street, in Raleigh, North Carolina. The mailing address of the
											  Commission is: P.O. Box 871, Raleigh, North Carolina 27602.
Authority
											  G.S.
											  105-288;
											  105-290;
Eff. February 1, 1976;
Amended
											  Eff. July 1, 1993; June 1, 1991;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0100 - ORGANIZATION OF COMMISSION › Section 11 .0102 - REPEALED - GENERAL PURPOSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-288;
											  143B-10;
											  143B-217 to
											  143B-225;
Eff. February 1, 1976;
Repealed Eff. June 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0100 - ORGANIZATION OF COMMISSION › Section 11 .0103 - REPEALED - COMMISSION ORGANIZATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  143B-217 to
											  143B-225;
Eff. February 1, 1976;
Amended Eff. June 1, 1991;
Repealed Eff. July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0201-0202

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  84-4;
											  105-288;
											  105-290;
											  143B-222;
Eff. February 1, 1976;
Amended Eff. June 1, 1991;
Repealed Eff. October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0203-0204

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-290(b),(c);
Eff. February 1,
											  1976;
Repealed Eff. June 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0205 - REPEALED - NOTICE OF APPEAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-290;
											  143B-222;
Eff. February 1, 1976;
Amended Eff. June 1, 1991;
Repealed Eff. October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0206 - REPEALED - WHO SHALL HEAR THE APPEAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-290(b);
Eff. February 1, 1976;
Repealed Eff. June 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0207 - PLACE OF HEARING

Current through Register Vol. 39, No. 2, July 15, 2024
All hearings before the Commission will be held in Raleigh, North
											  Carolina unless the Commission designates another location.
Authority
											  G.S.
											  105-288;
											  105-290;
Eff. February 1, 1976;
Amended
											  Eff. June 1, 1991;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0208 - PRE-HEARING CONFERENCE

Current through Register Vol. 39, No. 2, July 15, 2024
In any appeal, the Commission or the staff of the Commission may hold a
											  conference in advance of the hearing for the purpose of simplifying the issues, stipulating certain facts or
											  findings, and discussing any other matters which will help to expedite the appeal.
Authority
											  G.S.
											  105-288;
											  105-291;
Eff. February 1, 1976;
Amended
											  Eff. June 1, 1991;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0209 - CONDUCT OF HEARING

Current through Register Vol. 39, No. 2, July 15, 2024
The hearing before the Commission is a formal adversarial proceeding
											  conducted under the rules of evidence as applied in the Trial Division of the General Courts of Justice. The
											  North Carolina Rules of Civil Procedure do not apply to proceedings before the Commission.
Authority
											  G.S.
											  1A-1;
											  105-288;
											  105-290;
Eff. February 1, 1976;
Amended
											  Eff. June 1, 1991;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.