17 N.C. Admin. Code 6B.3404

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

Section 06B .3404 - FEDERAL CHANGES AND FRAUD

When there is a federal change and a fraud penalty is assessed by the federal government, the state may open the year on the basis of either fraud or the federal assessment.

17 N.C. Admin. Code 06B .3404

Authority G.S. 105-159; 105-236(a)(3); 105-236(a)(6); 105-241.8; 105-262;
Eff. February 1, 1976;
Amended Eff. June 1, 1993;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.

Authority G.S. 105-159; 105-236(a)(3); 105-236(a)(6); 105-241.8; 105-262;
Eff. February 1, 1976;
Amended Eff. June 1, 1993.