26 CAR § 7-102 – Disclosure of rights of taxpayer

(a) Agents of the Commissioner of Revenue shall distribute to taxpayers a copy of the statement, "Your Rights as a Taxpayer":
1. (1) When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the commissioner for an examination of the taxpayer's records, whichever is earlier;
2. (2) When requested by the taxpayer; and
3. (3) At any time the commissioner deems it appropriate.
(b) The commissioner is not required to provide a copy of the statement outlined in subsection (a) of this section, above, to a taxpayer who writes an insufficient fund check or a check drawn on a bank where the taxpayer does not have an account in payment of a state tax debt.