North Carolina General Statutes Chapter 150B. Administrative Procedure Act § 150B-31.1. Contested tax cases

(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.

(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.

(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.

(d) Reports.--The following agency reports are admissible without testimony from personnel of the agency:

(e) Confidentiality.--The record, proceedings, and decision in a contested tax case are confidential until the final decision is issued in the case.