17 N.C. Admin. Code 5C.0602

Current through Register Vol. 39, No. 5, September 3, 2024

Section 05C .0602 - DEFINITION OF TAXPAYER

The word "taxpayer" includes any corporation subject to the tax imposed by Article 4 of Chapter 105 of the General Statutes.

17 N.C. Admin. Code 05C .0602

Authority G.S. 105-130.4; 105-262;
Eff. February 1, 1976;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Authority G.S. 105-130.4; 105-262;
Eff. February 1, 1976.