North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-449.104 — Use of name and account number on return
When a transaction with a person licensed under this Article is required to be reported on a return, the return must state the licensee's name and the account number used by the Department to identify the licensee. The name of a licensee and the licensee's account number is stated on the lists compiled under G.S. 105-449.77. (1995 (Reg. Sess., 1996), c. 647, s. 37; 2017-204, s. 4.5(k).) Part 5. Refunds.
Source: official text