§ 105‑241.22.  Collection of tax.

The Department may collect a tax in the following circumstances:

(1)       (Effective for taxable years beginning before January 1, 2008) When a taxpayer files a return showing tax due with the return and does not pay the amount shown due.

(1)       (Effective for taxable years beginning on or after January 1, 2008) When a taxpayer files a return showing an amount due with the return and does not pay the amount shown due.

(2)       When the Department sends a notice of collection after a taxpayer does not file a timely request for a Departmental review of a proposed assessment of tax.

(3)       When a taxpayer and the Department agree on a settlement concerning the amount of tax due.

(4)       When the Department sends a notice of final determination concerning an assessment of tax and the taxpayer does not file a timely petition for a contested case hearing on the assessment.

(5)       When a final decision is issued on a proposed assessment of tax after a contested case hearing.

(6)       When the Office of Administrative Hearings dismisses a petition for a contested case for lack of jurisdiction because the sole issue is the constitutionality of a statute and not the application of a statute.  (2007‑491, s. 1; 2008‑134, s. 7(a).)