(A) If the taxpayer requests a conference, the tax collector shall not proceed to collect the deficiency until hearing the taxpayer’s objections and determining that the deficiency should become final.
(B) The tax collector shall maintain a record of each conference held for three years, in accordance with § 110.44. The record shall contain the name of the issues discussed and the results of the discussion.
(C) After three years, the tax collector shall dispose of the record in compliance with G.S. § 121-5.
(2003 Code, § 15-221)