Objection Period. A licensee may disagree with a proposed assessment of taxes or a proposed denial of refund. You may request that the Department review that action. To request a Departmental review you must submit Form NC-242, Objection and Request for Departmental Review, which must include an explanation for the request for review. The request for review must be filed with the Department within 45 days from the date that the notice of proposed assessment was mailed by the Department (if mailed) or delivered to you (if delivered by a Department employee in person). If a request for review is not filed with the Department within 45 days, the proposed assessment or proposed denial of refund is final. (N.C.G.S. §§ 105-241.11 and 105-241.12)
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Samples: Tax Agreement, www.ncdor.gov, files.nc.gov
