{"data":{"id":"us-nc/n.c.-gen.-stat.-150b-31.1","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 150B-31.1","heading":"Contested tax cases.","body":"(a)\tApplication. - This section applies only to contested tax cases. A contested tax case is a case involving a disputed tax matter arising under G.S. 105-241.15. To the extent any provision in this section conflicts with another provision in this Article, this section controls.\n(b)\tSimple Procedures. - The Chief Administrative Law Judge may limit and simplify the procedures that apply to a contested tax case involving a taxpayer who is not represented by an attorney. An administrative law judge assigned to a contested tax case must make reasonable efforts to assist a taxpayer who is not represented by an attorney in order to assure a fair hearing.\n(c)\tVenue. - A hearing in a contested tax case must be conducted in Wake County, unless the parties agree to hear the case in another county.\n(d)\tReports. - The following agency reports are admissible without testimony from personnel of the agency:\n(1)\tLaw enforcement reports.\n(2)\tGovernment agency lab reports used for the enforcement of motor fuel tax laws.\n(e)\tConfidentiality. - The record, proceedings, and decision in a contested tax case are confidential until the final decision is issued in the case. (2007-491, s. 42; 2008-134, s. 9.)","path":["Chapter 150B. Administrative Procedure Act.","Article 3. Administrative Hearings."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_150B/GS_150B-31.1.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:23:42Z","sha256":"98178e93f8bdb9ff4a2d425fa90ac11890412c7714af3b11aeacaf0d084061d6","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-150b-31","next":"us-nc/n.c.-gen.-stat.-150b-32"},"notice":"GroundRules: Original legal text. Not legal advice."}