26 CAR § 30-1212. Assessments

(a) If, upon audit or examination, the Secretary of the Department of Finance and Administration or his or her duly authorized agent determines there is additional tax due, the secretary shall: (1) Prepare a schedule reflecting the amount of additional tax, interest, and penalties payable; and (2) Furnish to the taxpayer, if available, a copy of this schedule. (b) A “Notice of Proposed Assessment” and “Taxpayer’s Bill of Rights” shall also be: (1) Mailed to the taxpayer at the address listed upon the application for retail permit or the actual business address of the taxpayer; or (2) Hand delivered to the taxpayer.