North Carolina Administrative Code Title 17 — Revenue

17 NCAC 11 .0209 — Conduct Of Hearing

The hearing before the Commission is a formal adversarial proceeding conducted under the rules of evidence as applied in the Trial Division of the General Courts of Justice. The North Carolina Rules of Civil Procedure do not apply to proceedings before the Commission.

Last amended: Authority G.S. 1A-1; 105-288; 105-290; Eff. February 1, 1976; Amended Eff. June 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Source: official text