Common use of Departmental Review Clause in Contracts

Departmental Review. Upon receipt of a timely request for review, the Department must do one or more of the following: 1) grant the refund or cancel the assessment, 2) adjust the amount of tax due or refund owed, and/or 3) request additional information. If the licensee fails to respond to the Department’s request for additional information, and upon proper notice, the proposed assessment or proposed denial of refund will become final. When the Department and licensee are unable to resolve the objection to the proposed action, the Department must schedule a conference with the licensee to discuss the matter. If a conference is scheduled, the Department will notify you with the time and date of the conference at least 30 days in advance. It may be shorter than 30 days if both the licensee and the Department can mutually agree on a time and date. The conference can be held in person or by telephone. (N.C.G.S. §§105-241.13 and 105-241.13A)) This conference is not a formal proceeding in that there is no sworn testimony and the rules of evidence do not apply. A licensee can, however, designate someone to represent the licensee. Licensees, who designate someone to represent them, must submit a signed Power of Attorney to the Department identifying the individual(s) with whom the Department may discuss Motor Carrier licensure and fuel tax information. Most objections can be resolved at the conference level. If the licensee and the Department cannot agree at the conference, the Department will send the licensee a Notice of Final Determination. This notice is a written document that explains why the Department determined that the proposed assessment or denied refund should be sustained and informs the licensee about how they can challenge this determination. This notice must be provided to the licensee within nine (9) months of the date they asked for the review, unless the licensee and the Department agree to extend the time limit. (N.C.G.S. 105- 241.14)

Departmental Review. Upon receipt of a timely request for review, the Department must do one or more of the following: 1) grant the refund or cancel the assessment, 2) adjust the amount of tax due or refund owed, and/or 3) request additional information. If the licensee fails to respond to the Department’s request for additional information, and upon WR UHVSRQG WR WKH 'HSDUWPHQW¶V UHTXHV proper notice, the proposed assessment or proposed denial of refund will become final. When the Department and licensee are unable to resolve the objection to the proposed action, the Department must schedule a conference with the licensee to discuss the matter. If a conference is scheduled, the Department will notify you with the time and date of the conference at least 30 days in advance. It may be shorter than 30 days if both the licensee and the Department can mutually agree on a time and date. The conference can be held in person or by telephone. (N.C.G.S. §§105-241.13 and 105-241.13A)) This conference is not a formal proceeding in that there is no sworn testimony and the rules of evidence do not apply. A licensee can, however, designate someone to represent the licensee. Licensees, who designate someone to represent them, must submit a signed Power of Attorney to the Department identifying the individual(s) with whom the Department may discuss Motor Carrier licensure and fuel tax information. Most objections can be resolved at the conference level. If the licensee and the Department cannot agree at the conference, the Department will send the licensee a Notice of Final Determination. This notice is a written document that explains why the Department determined that the proposed assessment or denied refund should be sustained and informs the licensee about how they can challenge this determination. This notice must be provided to the licensee within nine (9) months of the date they asked for the review, unless the licensee and the Department agree to extend the time limit. (N.C.G.S. 105- 241.14)