North Carolina Administrative Code

16 ncac 06g .0523 APPROVAL AND DISCLOSURE OF Management Organizations and Support Organizations (a) When used in this Section, "Management Organization" means an entity that meets one of the following definitions: (1) A "Charter Management Organization" (CMO) is a non-profit orga…

16 NCAC 06G .0524 Charter schools process for assumption of inadequately performing charter schools (a) In determining whether a different non-profit entity may assume a charter of an existing charter school the SBE shall comply with the provisions of S.L. 2014-101, s. 6 and cons…

section .0600 – remote academies 16 NCAC 06G .0601 Remote Academies Hardware and Software Fees (a) Definitions: (1) "Damage fee" means "any mandatory payment that a local school administrative unit charges a student enrolled in a remote academy for injury to, abuse of, or loss of…

SECTION .0700 – PUBLIC SCHOOL UNIT OVERSIGHT 16 NCAC 06G .0701 PARENTAL CONCERN HEARINGS (a) For the purposes of this Rule, the following definitions shall apply: (1) "Child" is defined in G.S. 115C-76.1(2). (2) "Hearing officer" means an individual who meets the requirements in …

SUBCHAPTER 06H - FEDERAL PROGRAMS section .0100 – Operation of federal programs 16 NCAC 06H .0101 DEFINITIONS (a) As used in this Subchapter, the following definitions apply: (1) "Federal agency" is defined in 2 C.F.R. 200.1. (2) "Federal award" is defined in 2 C.F.R. 200.1. (3) …

16 NCAC 06H .0102 OPERATION OF FEDERAL PROGRAMS (a) The Department administers in accordance with applicable federal regulations such federal education programs as are authorized by Congress and accepted by the SBE. (b) In administering child nutrition programs, the Department wi…

16 NCAC 06H .0103 COMPLAINT PROCEDURES FOR FEDERAL PROGRAMS (a) This Rule shall apply to federal programs of United States federal agencies that provide federal awards administered by the State Board of Education. The SBE shall receive, review and resolve complaints for which no …

16 NCAC 06H .0104 SALE OF COMPETITIVE FOODS (a) As used in this Rule, the following definitions shall apply: (1) "Competitive food" is defined in 7 C.F.R. 210.11(a)(2). (2) "National School Lunch Program" is defined in 7 C.F.R. 210.2. (3) "Nonprofit school food service" is define…

16 NCAC 06H .0105 ADMINISTRATION OF SPECIAL EDUCATION PROGRAMS (a) Implementation of the provisions of this Section which relate to providing special education and related services is the responsibility of the LEA. All agencies not associated with local school administrative unit…

16 NCAC 06H .0106 NON-INSTRUCTIONAL SPECIAL EDUCATION SERVICES (a) Transportation. (1) LEAs shall provide or pay for the costs of transportation for children with disabilities enrolled in the schools or programs in their local school systems and shall also provide or pay for the …

16 NCAC 06H .0107 SPECIAL EDUCATION ASSESSMENT AND PLACEMENT PROCEDURES (a) Identification, screening, evaluation and placement. (1) LEAs shall be responsible for insuring that all children with special needs within their jurisdiction are identified, located and evaluated, includ…

16 NCAC 06H .0108 SURROGATE PARENTS FOR CHILDREN WITH DISABILITIES LEAs shall appoint surrogate parents for children with disabilities as provided in 34 C.F.R. 300.515. History Note: Authority G.S. 115C-141; Eff. July 1, 1986; Amended Eff. December 1, 1999; June 1, 1996.

16 NCAC 06H .0109 CONFIDENTIALITY: ACCESS TO RECORDS IN SPECIAL EDUCATION All matters pertaining to the confidentiality of and access to education records are subject to the provisions of 34 CFR 300.560 through 300.577 and 34 CFR Part 99. History Note: Authority G.S. 115C-141; Ef…

16 NCAC 06H .0110 SPECIAL EDUCATION DUE PROCESS PROCEDURES (a) The due process procedures set forth in 34 CFR 300.500 through 300.517 are adopted herein by reference thereto. (b) Only review officers who meet the requirements of G.S. 115C-116(i) may review hearings. History Note:…

16 ncac 06h .0111 qualified zone academy bonds History Note: Authority G.S. 115C-489.6; 150B-21.1(a7)(2); Temporary Adoption Eff. January 1, 2001; Eff. July 18, 2002; Expired Eff. June 1, 2022 pursuant to G.S. 150B-21.3A.

16 NCAC 06H .0112 dispute resolution process for homeless students (a) As used in this Rule: (1) The terms "homeless," "homeless child," and "homeless student" shall mean the same as the term "homeless children and youth" as defined by 42 U.S.C. § 11434a(2).These terms shall also…

16 NCAC 06H .0113 Nutrition Standards for Elementary Schools History Note: Authority G.S. 115C-264.3; N.C. Constitution, Article IX, Sec. 5; Interim Rule status conferred Eff. June 27, 2018, pursuant to S.L. 2018-114, sec. 27.(b); Emergency Adoption Eff. August 20, 2019; Emergenc…

16 NCAC 06H .0114 Dispute Resolution Process for Homeless Students - Definitions As used in this Section, the following terms shall have the following definitions: (1) "Homeless," "homeless child," and "homeless student" shall mean the same as the term "homeless children and yout…

16 NCAC 06H .0115 Dispute Resolution Process for Homeless Students – LEA Dispute Resolution Process (a) Each LEA shall develop and implement an LEA dispute resolution process for parents, guardians, or unaccompanied youth who have complaints about eligibility, school selection, o…

16 NCAC 06H .0116 DISPUTE RESOLUTION PROCESS FOR HOMELESS STUDENTS – STATE APPEALS PROCESS (a) Any parent, guardian, or unaccompanied youth who is not satisfied with the final LEA decision regarding enrollment may appeal the decision, within three school business days after the f…

16 ncac 06h .0117 Operation of Federal Programs Participants in federal education programs administered by the Department of Public Instruction shall be subject to the enforcement mechanisms authorized under 2 CFR Part 200, which is hereby incorporated by reference, including sub…

16 NCAC 06I .0103 MEDICAL AND HEALTH SERVICES History Note: Authority G.S. 115-325; 143B-173(b); Eff. August 25, 1980; Transferred from 10A NCAC 93 .0103 Eff. June 1, 2011; Repealed Eff. October 1, 2024.

16 NCAC 06I .0104 STUDENT INFORMATION History Note: Authority G.S. 115C-114; 115C-321; 143B-10; 150B-14(c); Eff. February 1, 1976; Amended Eff. October 1, 1990; Transferred from 10A NCAC 93 .0104 Eff. June 1, 2011; Repealed Eff. October 1, 2024.

16 NCAC 06I .0105 THE GOVERNOR MOREHEAD SCHOOL CAMPUS PARKING History Note: Authority G.S. 143-116.7; Temporary Adoption Eff. March 9, 1998; Eff. April 1, 1999; Transferred from 10A NCAC 93 .0105 Eff. June 1, 2011; Repealed Eff. October 1, 2024.

SECTION .0300 — PERSONNEL 16 NCAC 06J .0301 AUTHORITY OF CLASSROOM TEACHERS/DORMITORY PERSONNEL History Note: Authority G.S. 115C-307; 143B-10; 143B-216.33; Eff. February 1, 1975; Amended Eff. April 1, 1990; Recodified from 10 NCAC 23B .0408 Eff. May 31, 1991; Transferred from 10…

subchapter 06k – education services for the deaf and blind (edsb) 16 NCAC 06K .0101 School security History Note: Authority G.S. 115C-150.13; N.C. Constitution, Article IX, Sec. 5; Interim Rule status conferred Eff. June 27, 2018, pursuant to S.L. 2018-114, sec. 27.(b); Emergency…

16 NCAC 06K .0102 Due process for exceptional children students History Note: Authority G.S. 115C-150.13; N.C. Constitution, Article IX, Sec. 5; Interim Rule status conferred Eff. June 27, 2018, pursuant to S.L. 2018-114, sec. 27.(b); Emergency Adoption Eff. August 20, 2019; Emer…

16 NCAC 06K .0103 NC STANDARD COURSE OF STUDY, OCCUPATIONAL COURSE AND EXTENDED CONTENT STANDARDS History Note: Authority G.S. 115C-150.13; N.C. Constitution, Article IX, Sec. 5; Interim Rule status conferred Eff. June 27, 2018, pursuant to S.L. 2018-114, sec. 27.(b); Emergency A…

CHAPTER 01 - DEPARTMENTAL RULES SUBCHAPTER 01A - ORGANIZATION OF THE DEPARTMENT 17 NCAC 01A .0101 LOCATION The North Carolina Department of Revenue is located in the Revenue Building, 501 N. Wilmington Street, Raleigh, North Carolina. The mailing address is P.O. Box 25000, Raleig…

SUBCHAPTER 1C - GENERAL ADMINISTRATION SECTION .0100 - DEFINITIONS 17 NCAC 01C .0101 STATE DEFINED When used in this Title, "state" shall mean the State of North Carolina. History Note: Authority G.S. 105-262; 143B-217; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is …

17 NCAC 01C .0102 SECRETARY DEFINED When used in this Title, "secretary" shall mean the Secretary of Revenue of the State of North Carolina. History Note: Authority G.S. 105-262; 143B-220; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive p…

17 NCAC 01C .0103 DEPUTY SECRETARY DEFINED When used in this Title, "deputy secretary" shall mean the Deputy Secretary of Revenue of the State of North Carolina. History Note: Authority G.S. 105-260; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary w…

17 NCAC 01C .0104 DEPARTMENT DEFINED When used in this Title, "department" or "Department of Revenue" shall mean the North Carolina Department of Revenue. History Note: Authority G.S. 105-262; 143B-217; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without…

17 NCAC 01C .0204 LOCATION OF HEARING History Note: Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

17 NCAC 01C .0205 FAILURE TO APPEAR History Note: Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. February 1, 2008.

17 NCAC 01C .0206 SECRETARY'S DECISION History Note: Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

SECTION .0300 - GENERAL ADMINISTRATIVE FORMS 17 NCAC 01C .0301 PROOF OF TAX CLAIM: BANKRUPTCY/RECEIVERSHIP History Note: Authority G.S. 105-241; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.

17 NCAC 01C .0304 PROOF OF TAX CLAIM: ESTATE History Note: Authority G.S. 105-241; 105-262; Eff. February 1, 1976; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.

17 NCAC 01C .0305 APPLICATION FOR HEARING History Note: Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. February 1, 2008.

17 NCAC 01C .0306 NOTICE OF TAX HEARING History Note: Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

17 NCAC 01C .0307 WAIVER OF TIME LIMITATION Pursuant to G.S. 105-241.9 a taxpayer may make a written waiver of any time limitations for assessments under G.S. 105-241.8 by filing a waiver of time limitation (Gen. Form 59). Such waiver shall contain the date for such waiver and th…

17 NCAC 01C .0308 WARRANT FOR TAX COLLECTION History Note: Authority G.S. 105-242; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. July 1, 2017.

17 NCAC 01C .0312 NOTICE OF SALE OF REAL ESTATE History Note: Authority G.S. 105-242; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

17 NCAC 01C .0316 CLAIM FOR TAX REFUND If a taxpayer believes he has overpaid his taxes, he may file a claim for refund (Form NC-19) within the period established under G.S. 105-241.6. The taxpayer shall therein provide the department with the basis of his claim and any other nec…

17 NCAC 01C .0317 TAX REFUND History Note: Authority G.S. 105-266.1; 105-262; Eff. February 1, 1976; Repealed Eff. February 1, 2008.

17 NCAC 01C .0318 COUNTY REPORT OF ASSESSED VALUATION AND LEVIES In order for the Department to make allotments to local units of government and to prepare required reports, each county shall file an annual report of valuation and taxes with the Department (Form TR-1). Such repor…

17 NCAC 01C .0319 MUNICIPAL REPORT OF ASSESSED VALUATION AND LEVIES In order for the Department to make allotments to local units of government and to prepare required reports, each municipality shall file an annual report of valuation and taxes with the Department (Form TR-2). S…

17 NCAC 01C .0320 POWER OF ATTORNEY If a taxpayer elects to appoint another as his attorney, he may do so by filing a power of attorney form with the department (Gen. Form 58). History Note: Authority G.S. 105-128; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule…

17 NCAC 01C .0321 ORDER TO MAKE RECORDS AVAILABLE FOR INSPECTION History Note: Authority G.S. 105-258; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

17 NCAC 01C .0322 FORMS AND REQUIRED ACCOUNT IDENTIFICATION INFORMATION (a) All North Carolina tax and Department of Revenue forms referenced in Title 17 of the North Carolina Administrative Code are available at www.dornc.com or by calling 1-877-252-3052. Federal income tax form…