SALES AND USE TAX TECHNICAL BULLETINS SECTION 23. 23-7 LEASES OF PROPERTY FOR OUT-OF-STATE USE. If a lessee leases tangible personal property from a North Carolina lessor for the original purpose. of using it outside this State and if the property is, in fact, used outside this State, the initial lease.
On average, reconsideration appeals take about 30-60 days. The second appeal, the disability hearing before a federal administrative law judge, can take considerably longer. After requesting a hearing, it can take 1-2 years to get a hearing date.
Decisions made in a General Procedure may be appealed to the Federal Court of Appeal and a further appeal can be made to the Supreme Court of Canada. You must file your appeal within 30 days of the Tax Courtâs decision (the months of July and August are not included when calculating the 30 day time-limit).