Common use of Contested Case Hearing Clause in Contracts

Contested Case Hearing. A licensee can challenge the Department’s final determination by filing a petition for a contested tax case hearing with the Office of Administrative Hearings (OAH). The OAH has impartial administrative law judges that hear cases brought by individual citizens and businesses against government agencies. (N.C.G.S. 105-241.15) You have 60 days to file this petition with the OAH after the Department sends or delivers the Notice of Final Determination to you. You must also send a copy of the petition to the Department at North Carolina Department of Revenue, P.O. Box 871, Raleigh, NC 27602-0871. You do not have to pay the tax, penalty, and interest due before proceeding to a hearing at the OAH. For information about the hearings process at the OAH, please consult its web page at ▇▇▇.▇▇▇.▇▇.▇▇▇. If you disagree with the final decision in the contested tax case hearing conducted at the OAH, you may file a petition in the Superior Court of Wake County for further judicial review of the case. Generally, you must file the petition within 30 days of when you receive the final decision. If the OAH dismissed the contested tax case due to lack of jurisdiction because the only issue in the case is the constitutionality of a statute, you have two (2) years to file this petition. You must pay the tax, penalty, and interest due before the petition will be considered. (N.C.G.S. §§ 105-241.16 and 150B-45))