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North Carolina law provides the following regarding the
responsibility of corporate officers for corporate taxes:
(b) Each responsible corporate officer is
personally and individually liable for all of the
following:
(1) All sales and use taxes collected
by a corporation upon taxable transactions of
the corporation.
(2) All sales and use taxes due upon
taxable transactions of the corporation but
upon which the corporation failed to collect
the tax, but only if the responsible officer
knew, or in the exercise of reasonable care
should have known, that the tax was not being
collected.
* * * * * * *
The liability of the responsible corporate officer is
satisfied upon timely remittance of the tax to the
Secretary by the corporation. If the tax remains
unpaid by the corporation after it is due and payable,
the Secretary may assess the tax against, and collect
the tax from, any responsible corporate officer in
accordance with the procedures in this Article for
assessing and collecting tax from a taxpayer. As used
in this section, the term “responsible corporate
officer” includes the president and the treasurer of
the corporation and any other officers assigned the
duty of filing tax returns and remitting taxes to the
Secretary on behalf of the corporation. * * * [N.C.
Gen. Stat. sec. 105-253(b) (1991).]
North Carolina law also provides procedures for assessing and
collecting tax from a taxpayer. N.C. Gen. Stat. sec. 105-
241.1(a) (1991) requires the Secretary of the Department of
Revenue to send written notice to the taxpayer of the kind and
amount of tax due, and N.C. Gen. Stat. sec. 105-241.1(c) (1991)
provides that the taxpayer is entitled to an opportunity for a
hearing upon request.
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