North Carolina Administrative Code Title 17 — Revenue

17 NCAC 10 .0202 — Authority To Prescribe Forms

The division has established no uniform standards for tax listing forms used by counties and municipalities. It does, however, review such forms to insure that they comply with all statutory requirements. Approval is given to those meeting the requirements.

Last amended: Authority G.S. 105-262; 105-291(b); 105-291(f); Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Source: official text