17 NCAC 05c .1905         electronic filing of corporation income tax returns

The Department of Revenue participates in the Federal/State Electronic Filing Program and accepts corporation income tax returns filed under that program.

History Note:        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 19, 2017.