North Carolina altered the procedure for taxpayer objections to proposed refund or assessments issued by the Department of Revenue. The new rules state that if a taxpayer disagrees with the Department’s proposed actions, they must file a request for review within 45 days from the date the Department notice was mailed or within 45 days that the notice was received if the notice was hand delivered or within 45 dates of the Department’s proposed denial of a refund, signaled by the Department’s inaction on a request for refund. (S.B. 1704, Laws 2008, Effective July 28, 2008)