The NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
An official website of the State of North CarolinaAn official website of NCHow you know
Secure websites use HTTPS certificates. A lock icon or https:// means you’ve safely connected to the official website.
Individual Income Tax Administrative Hearing Docket # 2004-80 - 10/04/2004
Issue: Whether the denial of a refund of an overpayment of tax on a return not received by the Department within three years of the due date was lawful and proper.