17 N.C. Admin Code 01C .0307 - Waiver of Time Limitation

Rule 01c .0307 - Waiver of Time Limitation
Rule 01c .0306 - Notice of Tax HearingRule 01c .0308 - Warrant for Tax Collection

Pursuant to G.S. 105-241.9 a taxpayer may make a written waiver of any time limitations for assessments under G.S. 105-241.8 by filing a waiver of time limitation (Gen. Form 59). Such waiver shall contain the date for such waiver and the signatures of the secretary and the taxpayer or his agent or fiduciary.

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