When used in this Title, "secretary" shall mean the Secretary of Revenue of the State of North Carolina.
17 N.C. Admin. Code 01C .0102
Eff. February 1, 1976;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
Eff. February 1, 1976.