North Carolina General Statutes Chapter 105. Taxation § 105-241.11. Requesting review of a proposed denial of a refund or a proposed assessment

(a) Procedure.--A taxpayer who objects to a proposed denial of a refund or a proposed assessment of tax may request a Departmental review of the proposed action by filing a request for review. The request for review must be in the form prescribed by the Secretary and include an explanation for the request for review. The request must be filed with the Department as follows:

(b) Filing.--A request for a Departmental review of a proposed denial of a refund or a proposed assessment is considered filed on the following dates:

(c) FTP Penalty.--A request for a Departmental review of a proposed assessment is considered a request for a Departmental review of a failure to pay penalty that is based on the assessment. A taxpayer who does not request a Departmental review of a proposed assessment may not request a Departmental review of a failure to pay penalty that is based on the assessment but is assessed on a subsequent date in another notice.