20 ncac 08 .0112 INTEREST RATE DETERMINATION
The interest rate charged under G.S. 116B-77(a) shall be at the rate established by the Secretary of Revenue pursuant to G.S. 105-241.1(i).
History Note: Authority G.S. 116B-80; 116B-77(a);
Temporary Adoption Eff. February 22, 2000;
Eff. April 1, 2001;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 6, 2016.