N.C. Gen. Stat. § 150B-31.1

(1) Application. - This section applies only to contested tax cases. A contested tax case is a case involving a disputed tax matter arising under G.S. 105-241.15. To the extent any provision in this section conflicts with another provision in this Article, this section controls.

(2) Simple Procedures. - The Chief Administrative Law Judge may limit and simplify the procedures that apply to a contested tax case involving a taxpayer who is not represented by an attorney. An administrative law judge assigned to a contested tax case must make reasonable efforts to assist a taxpayer who is not represented by an attorney in order to assure a fair hearing.

(3) Venue. - A hearing in a contested tax case must be conducted in Wake County, unless the parties agree to hear the case in another county.

(4) Reports. - The following agency reports are admissible without testimony from personnel of the agency: Law enforcement reports.

(5) Government agency lab reports used for the enforcement of motor fuel tax laws.

(6) Confidentiality. - The record, proceedings, and decision in a contested tax case are confidential until the final decision is issued in the case.