17 N.C. Admin. Code 1C.0702

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

Section 01C .0702 - ELECTRONIC SIGNATURE

The name and identification number of the taxpayer shall constitute the taxpayer's signature when transmitted as part of a tax return filed electronically by the taxpayer or at the taxpayer's direction.

17 N.C. Admin. Code 01C .0702

Authority G.S. 105-262;
Eff. March 1, 2006;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Authority G.S. 105-262;
Eff. March 1, 2006.