\n(a) Application. – 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) Simple 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) Venue. – 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) Reports. – The following agency reports are admissible without testimony from personnel of the agency:\n(1) Law enforcement reports.\n(2) Government agency lab reports used for the enforcement of motor fuel tax laws.\n(e) Confidentiality. – The record, proceedings, and decision in a contested tax case are confidential until the final decision is issued in b reports used for the enforcement of motor fuel tax laws.\n(e) Confidentiality. – 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.)
North Carolina Legal Code