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.