17 NCAC 01C .0601 APPROVAL REQUIRED FOR SUBSTITUTE FORMS
Process -- The Department prepares forms for taxpayers to use in reporting and paying taxes. The forms are designed to be able to be processed accurately and efficiently on the Department's processing equipment. A company that wants to reproduce a form of the Department for use by a taxpayer must meet the requirements of the Department before it does so. These requirements include obtaining from the Department a vendor number and the technical specifications for the form, submitting to the Department a draft of the substitute form for approval, and receiving a letter from the Department stating that the draft substitute form submitted complies with the Department's requirements. The person at the Department to contact to obtain approval of a substitute form is the Department's Forms Coordinator.
History Note: Authority 105-252; 105-262;
Eff. April 1, 1999;
Amended Eff. July 1, 2000.