North Carolina Administrative Code Title 17 — Revenue

17 NCAC 01C .0501 — Form Of Payment

This Section sets forth the rules to be used by the North Carolina Department of Revenue in the administration of G.S. 105-241 empowering the Secretary of Revenue to require that tax payments be remitted in a specific form. If there is a conflict between these Rules and any other rules applicable to specific form of payment, these Rules shall govern.

Last amended: Authority G.S. 105-241; 105-262; Eff. October 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Source: official text