Tax Review Board Decisions Effective January 1, 2008, the authority of the Tax Review Board was repealed by Session Law 2007-491. Prior to January 1, 2008, taxpayers who had a formal hearing before the Department of Revenue’s Hearings Officer and received a final decision with respect to their tax liability had the right to appeal to the Tax Review Board, provided they met the requirements of G.S. 105-241.2. The Tax Review Board rendered its decisions to taxpayers and also published decisions of the Tax Review Board in The North Carolina Register. Because the Tax Review Board decisions are published elsewhere, the Department of Revenue lists below only selected Tax Review Board decisions that we believe have broad interest. All Tax Review Board decisions can be viewed in The North Carolina Register. Decision Number Date Decided Tax Affected Issue 418 12/31/03 Installment Paper Tax Is installment paper on property located in NC but purchased from out-of-state dealer taxable in NC? 410 7/21/03 Corporate Income and Franchise Tax Qualification for William S. Lee machinery and equipment credit 381 5/07/02 Corporate Income and Franchise Tax (1) Doing business in N.C. by an out-of-state trademark holding company, (2) Is trademark holding company an excluded corporation?