Tax & Accounting Blog

Taxpayer Refund Claims in North Carolina

Blog, ONESOURCE, ONESOURCE Property Tax July 21, 2016

Taxpayers in North Carolina may now contest the determination that an amended return or refund was not filed within the statute of limitations. Recent legislation includes two provisions that allow a taxpayer to seek review of the NCDOR’s conclusion that the statute of limitations bars a refund claim.

If a refund was denied on or after June 30, 2016, the taxpayer may contest the Department’s determination by filing a petition for a contested tax case hearing at the Office of Administrative Hearings. The petition must be filed within 60 days of the date of the notice of denial.

If a refund or amended return determination was made prior to June 30, 2016, the taxpayer may contest the Department’s determination by filing a petition for a contested tax case hearing at the Office of Administrative Hearings by August 29, 2016.

For more information, read the Important Notice issued on July 13, 2016 by the NCDOR.