17 N.C. Admin. Code 1C.0701
Current through Register Vol. 39, No. 9, November 1, 2024
A taxpayer may file a tax return with the Department of Revenue electronically only when the Department has established and implemented procedures permitting electronic filing of a specific tax return. A return may be filed electronically only by using the procedures established by the Department for the particular return.
17 N.C. Admin. Code 01C .0701
Eff. March 1, 2006;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
Eff. March 1, 2006.