North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .0602 — Definition Of Taxpayer

The word "taxpayer" includes any corporation subject to the tax imposed by Article 4 of Chapter 105 of the General Statutes.

Last amended: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Source: official text