- North Carolina Department of Revenue filed a Petition for Judicial Review against Hayden Olivia Bridal, LLC regarding a tax assessment
- The Court reversed the decision of the Office of Administrative Hearings and dismissed Taxpayer’s Contested Case Petition
- The Court ruled that Taxpayer’s petition was untimely filed and barred by sovereign immunity
- The decision emphasized the importance of adhering to statutory deadlines and procedural requirements in tax-related disputes
- Taxpayers must consider method of delivery for timely filing and understand state deadlines tied to office hours.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
