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.