North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .0118 — Change In Ownership

When a partnership dissolves and one or more of the former partners starts a new business on an individual basis, each new business must complete an application for registration. When a partnership or proprietorship is succeeded by a new business entity, the new entity must complete an application for registration.

Last amended: Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; April 1, 1997; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

Source: official text