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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 01C .0307

Waiver Of Time Limitation

Official textreports.oah.state.nc.us

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.

Last amended: Authority G.S. 105-241.9; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

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In this chapter (40 sections)
  1. 17-01a-0104 · Administrative Services
  2. 17-01a-0105 · Tax Schedules
  3. 17-01b-0101 · Incorporation Of State Personnel Rules
  4. 17-01b-0102 · Secrecy Required Of Employees
  5. 17-01c-0101 · State Defined
  6. 17-01c-0102 · Secretary Defined
  7. 17-01c-0103 · Deputy Secretary Defined
  8. 17-01c-0104 · Department Defined
  9. 17-01c-0201 · Pre-Hearing Conference
  10. 17-01c-0202 · Procedure Of Hearing
  11. 17-01c-0203 · Assistance Of Counsel
  12. 17-01c-0204 · Location Of Hearing
  13. 17-01c-0205 · Failure To Appear
  14. 17-01c-0206 · Secretary'S Decision
  15. 17-01c-0301 · Proof Of Tax Claim: Bankruptcy/Receivership
  16. 17-01c-0302 · Proof Of Tax Claim: Receivership
  17. 17-01c-0303 · Proof Of Tax Claim: Assignment
  18. 17-01c-0304 · Proof Of Tax Claim: Estate
  19. 17-01c-0305 · Application For Hearing
  20. 17-01c-0306 · Notice Of Tax Hearing
  21. 17-01c-0307 · Waiver Of Time Limitation
  22. 17-01c-0308 · Warrant For Tax Collection
  23. 17-01c-0309 · Notice Of Sale Under Warrant
  24. 17-01c-0310 · Notice Of Sale Of Personal Property Under Warrant
  25. 17-01c-0311 · Notice Of Sale Of Personal Property In Court
  26. 17-01c-0312 · Notice Of Sale Of Real Estate
  27. 17-01c-0313 · Certificate Of Tax Liability
  28. 17-01c-0314 · Garnishment For Taxes
  29. 17-01c-0315 · Tax Abatement
  30. 17-01c-0316 · Claim For Tax Refund
  31. 17-01c-0317 · Tax Refund
  32. 17-01c-0318 · County Report Of Assessed Valuation And Levies
  33. 17-01c-0319 · Municipal Report Of Assessed Valuation And Levies
  34. 17-01c-0320 · Power Of Attorney
  35. 17-01c-0321 · Order To Make Records Available For Inspection
  36. 17-01c-0322 · Forms And Required Account Identification Information
  37. 17-01c-0323 · Fee For Reports, Documents, I.E., Tax Forms
  38. 17-01c-0401 · General Provisions
  39. 17-01c-0402 · Established Interest Rates
  40. 17-01c-0501 · Form Of Payment
Full table of contents →