The Tax Committee follows North Carolina General Statutes guidelines for recommendations on refunds, special situations, and requests for relief of interest. The committee considers refunds based on compliance with NCGS 105-381 or clear case law support. Requests for relief of interest are typically denied, but may be considered separately by the Board of Commissioners. The committee also has authority to waive gross receipts penalties.
Details
Subject
Tax Refund and Relief Guidelines
Summary
The Tax Committee follows North Carolina General Statutes guidelines for recommendations on refunds, special situations, and requests for relief of interest. The committee considers refunds based on compliance with NCGS 105-381 or clear case law support. Requests for relief of interest are typically denied, but may be considered separately by the Board of Commissioners. The committee also has authority to waive gross receipts penalties.