SECTION .5300 ‑ CERTIFICATE OF AUTHORITY: BOND REQUIREMENTS

 

17 NCAC 07B .5301          CERTIFICATE OF AUTHORITY

The direct pay certificate authorized by G.S. 105-164.27 replaces the certificate of authority.  Form E-595A is an application for a direct pay certificate.  The Secretary will issue a direct pay certificate to all taxpayers who have a certificate of authority as of December 31, 2000.  A taxpayer with a certificate of authority as of that date does not need to apply for a direct pay certificate.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105-164.27; 105‑262;

Eff. February 1, 1976;

Amended Eff. April 1, 2001; October 1, 1993; February 1, 1987; January 1, 1982.