A BILL TO BE ENTITLED
AN ACT to provide that failure by the department of revenue to issue a final determination within the required time is grounds for a taxpayer to seek a court order compelling the issuance of the final determination.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑241.14(c) reads as rewritten:
"(c)	Time Limit. – The process set out in G.S. 105‑241.13 for reviewing and attempting to resolve a proposed denial of a refund or a proposed assessment must conclude, and a final determination must be issued within nine months after the date the taxpayer files a request for review. The Department and the taxpayer may extend this time limit by mutual agreement. Failure to issue a notice of final determination within the required time does not affect the validity of a proposed denial of a refund or proposed assessment, but it is grounds under G.S. 150B‑44 for a taxpayer to seek a court order compelling the Department to issue a notice of final determination."
SECTION 2.  This act is effective when it becomes law.