§ 111.045 RECORD OF CONFERENCES.

   (A)   The Tax Collector shall maintain for three years a record of each conference held in accordance with this chapter.

   (B)   The record shall contain the applicant’s or licensee’s name, the date of the conference, and a brief statement of the issues discussed and the result reached.

   (C)   After three years, the Tax Collector shall dispose of the record in accordance with G.S. § 121-5.

(Prior Code, § 16-41)