17 N.C. Admin. Code 1C.0322

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

Section 01C .0322 - FORMS AND REQUIRED ACCOUNT IDENTIFICATION INFORMATION

(a) All North Carolina tax and Department of Revenue forms referenced in Title 17 of the North Carolina Administrative Code are available at www.dornc.com or by calling 1-877-252-3052. Federal income tax forms are available at www.irs.gov.

(b) All returns, reports, schedules, and correspondence filed with the Department shall contain the taxpayer's North Carolina identification number, federal employer identification number, or social security number, or combination thereof as required, to verify the identity of the taxpayer.

17 N.C. Admin. Code 01C .0322

Authority G.S. 105-251; 105-252; 105-262;
Eff. February 1, 1976;
Amended Eff. May 1, 2016; January 1, 1994;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Authority G.S. 105-251; 105-252; 105-262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994.

Amended by North Carolina Register Volume 30, Issue 23, June 1, 2016 effective 5/1/2016.