S730 Summary

• Allows taxpayers to seek a court order compelling the Department of Revenue to issue a final determination if the department fails to issue it within the required nine-month timeframe after a taxpayer files a request for review.

• Establishes that failure to issue a timely notice of final determination does not invalidate a proposed denial of refund or proposed assessment, but does constitute grounds for judicial intervention.

• Specifies that venue for obtaining a court order to compel the Department of Revenue to issue a final determination is Superior Court of Wake County.

• Authorizes courts to order the Department to grant the refund or remove the proposed assessment if the Department fails to issue the notice by the date specified in the court order.

• Amends G.S. 150B-44 to clarify that unreasonable delay by an agency or administrative law judge can justify court orders compelling action.