If the taxpayer requests a conference under § 110.070, the Collector of Revenue shall not proceed to collect the deficiency until hearing the taxpayer's objections in determining that the deficiency should become final. The Collector of Revenue shall maintain, for three years, a record of each conference held in accordance with § 110.070(B). The records shall contain the name of the taxpayer, the date of the conference, a brief statement of the issues discussed, and the results of the discussion. After three years, the Collector of Revenue shall dispose of the record in compliance with G.S. § 121-5.
(1995 Code, § 14-52) (Ord. passed 5-30-1995)