17 N.C. Admin. Code 1C.0320

Current through Register Vol. 39, No. 9, November 1, 2024

Section 01C .0320 - POWER OF ATTORNEY

If a taxpayer elects to appoint another as his attorney, he may do so by filing a power of attorney form with the department (Gen. Form 58).

17 N.C. Admin. Code 01C .0320

Authority G.S. 105-128; 105-262;
Eff. February 1, 1976;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Authority G.S. 105-128; 105-217; 105-262;
Eff. February 1, 1976.