North Carolina Administrative Code Title 17 — Revenue
17 NCAC 06B .3804 — Deposit Of Payment
When a payment is received by the Department of Revenue for less than the correct tax, penalty, and interest due and the payment includes the statement, "paid in full" or other similar statements, the payment will be deposited as required by G.S. 147-77. section .3900 - NONRESIDENTS AND PART-YEAR RESIDENTS
Source: official text