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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 01C .0502

Method Of Payment

Official textreports.oah.state.nc.us

# (a)

Methods. -- Tax payments, including penalty and interest, shall be made by cash, warrant, uncertified check, certified check, money order, or another instrument freely negotiable at par through the Federal Reserve System. The Department shall notify the taxpayer at least 30 calendar days in advance if a specific method is to be required.

# (b)

U.S. Institutions and Currency. -- Checks, money orders, or other instruments shall be drawn on U.S. financial institutions in U.S. dollars and cents.

# (c)

Certified Funds. -- Checks that have been returned to the Department due to insufficient funds in a taxpayer's account at a financial institution or the nonexistence of a taxpayer's account at a financial institution shall be repaid to the Department with certified funds when the penalty required by G.S. 105-236(1) applies. A certified funds payment is a form of payment that is guaranteed by the financial institution certifying the funds.

Last amended: Authority G.S. 105-241; 105-236(1); 105 262; Eff. October 1, 1993; Amended Eff. July 1, 2000; Readopted Eff. July 1, 2017.

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In this chapter (40 sections)
  1. 17-01c-0302 · Proof Of Tax Claim: Receivership
  2. 17-01c-0303 · Proof Of Tax Claim: Assignment
  3. 17-01c-0304 · Proof Of Tax Claim: Estate
  4. 17-01c-0305 · Application For Hearing
  5. 17-01c-0306 · Notice Of Tax Hearing
  6. 17-01c-0307 · Waiver Of Time Limitation
  7. 17-01c-0308 · Warrant For Tax Collection
  8. 17-01c-0309 · Notice Of Sale Under Warrant
  9. 17-01c-0310 · Notice Of Sale Of Personal Property Under Warrant
  10. 17-01c-0311 · Notice Of Sale Of Personal Property In Court
  11. 17-01c-0312 · Notice Of Sale Of Real Estate
  12. 17-01c-0313 · Certificate Of Tax Liability
  13. 17-01c-0314 · Garnishment For Taxes
  14. 17-01c-0315 · Tax Abatement
  15. 17-01c-0316 · Claim For Tax Refund
  16. 17-01c-0317 · Tax Refund
  17. 17-01c-0318 · County Report Of Assessed Valuation And Levies
  18. 17-01c-0319 · Municipal Report Of Assessed Valuation And Levies
  19. 17-01c-0320 · Power Of Attorney
  20. 17-01c-0321 · Order To Make Records Available For Inspection
  21. 17-01c-0322 · Forms And Required Account Identification Information
  22. 17-01c-0323 · Fee For Reports, Documents, I.E., Tax Forms
  23. 17-01c-0401 · General Provisions
  24. 17-01c-0402 · Established Interest Rates
  25. 17-01c-0501 · Form Of Payment
  26. 17-01c-0502 · Method Of Payment
  27. 17-01c-0503 · Eft Definitions
  28. 17-01c-0504 · When Payment By Eft Is Required
  29. 17-01c-0505 · Eft Identification And Notification Procedures
  30. 17-01c-0506 · Voluntary Eft Program Participation
  31. 17-01c-0507 · Enrollment For Ach Credit And Ach Debit
  32. 17-01c-0508 · Methods Of Electronic Funds Transfer
  33. 17-01c-0509 · Eft Payment Procedures
  34. 17-01c-0510 · Eft Payment Procedures - Ach Debit Method
  35. 17-01c-0511 · Eft Payment Procedures - Ach Credit Method
  36. 17-01c-0512 · Eft Payment Procedures - Wire Transfers
  37. 17-01c-0513 · Eft Payment Transmission Errors
  38. 17-01c-0601 · Approval Required For Substitute Forms
  39. 17-01c-0701 · Electronic Filing Of Returns
  40. 17-01c-0702 · Electronic Signature
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