North Carolina Administrative Code

17 NCAC 01C .0323 FEE FOR REPORTS, DOCUMENTS, I.E., TAX FORMS History Note: Authority G.S. 105-257; 105-262; Eff. November 1, 1991; Repealed Eff. January 1, 1994.

SECTION .0400 - INTEREST REQUIREMENTS 17 NCAC 01C .0401 GENERAL PROVISIONS History Note: Authority G.S. 105-241.1; 105-262; Eff. November 9, 1977; Repealed Eff. January 1, 1983.

17 NCAC 01C .0402 ESTABLISHED INTEREST RATES History Note: Authority G.S. 105-241.1; 105-262; Eff. November 9, 1977; Amended Eff. February 3, 1992; January 1, 1990; January 1, 1989; February 1, 1988; Repealed Eff. January 1, 1994.

SECTION .0500 - FORM OF PAYMENT 17 NCAC 01C .0501 FORM OF PAYMENT This Section sets forth the rules to be used by the North Carolina Department of Revenue in the administration of G.S. 105-241 empowering the Secretary of Revenue to require that tax payments be remitted in a speci…

17 NCAC 01C .0502 Method of Payment (a) Methods. -- Tax payments, including penalty and interest, shall be made by cash, warrant, uncertified check, certified check, money order, or another instrument freely negotiable at par through the Federal Reserve System. The Department sha…

17 NCAC 01C .0503 EFT Definitions The terms and phases used in this Section shall have the meanings prescribed in this Rule, unless a different meaning is indicated by the context in which the term or phrase is used. (1) "ACH" or "Automated Clearing House" means a central distrib…

17 NCAC 01C .0504 When Payment by eft is required History Note: Authority G.S. 105-163.40; 105-242; 105-262; Eff. October 1, 1993; Amended Eff. May 1, 1995; March 1, 1995; November 1, 1994; Temporary Amendment Eff. December 20, 1995; Amended Eff. July 1, 2000; April 1, 1997; Octo…

17 NCAC 01C .0505 EFT IDENTIFICATION AND NOTIFICATION PROCEDURES (a) The Department shall review annually the payment histories of taxpayers for a 12 consecutive month period, on a tax type by tax type basis, to determine if the taxpayer shall be required to make EFT payments. A …

17 NCAC 01C .0506 VOLUNTARY EFT PROGRAM PARTICIPATION History Note: Authority G.S. 105-241; 105-262; 105-236; Eff. October 1, 1993; Amended Eff. March 1, 1995; November 1, 1994; Temporary Amendment Eff. December 20, 1995; Amended Eff. July 1, 2000; July 1, 1998; March 1, 1997; Oc…

17 NCAC 01C .0507 Enrollment for ACH credit and ach debit (a) To enroll in ACH Credit or ACH Debit through the Data Collection Center taxpayers shall first enroll with the Department. Taxpayers shall complete and return Payment Method Authorization Agreement Form EFT-100D to enro…

17 NCAC 01C .0508 METHODS OF ELECTRONIC FUNDS TRANSFER History Note: Authority G.S. 105-241; 105-262; Eff. October 1, 1993; Amended Eff. July 1, 2007; Repealed Eff. July 1, 2017.

17 NCAC 01C .0509 EFT PAYMENT PROCEDURES History Note: Authority G.S. 105-236; 105-241; 105-262; Eff. October 1, 1993; Amended Eff. July 1, 2000; November 1, 1994; Repealed Eff. July 1, 2017.

17 NCAC 01C .0510 EFT PAYMENT PROCEDURES - ACH DEBIT METHOD (a) The taxpayer shall initiate an ACH Debit payment by contacting the Data Collection Center and communicating the payment information contained in Subparagraphs (c)(1) through (c)(5) of this Rule. Communication of paym…

17 NCAC 01C .0511 EFT PAYMENT PROCEDURES - ACH CREDIT METHOD (a) To enroll in the ACH Credit method taxpayers shall contact their financial institution to determine if the service is offered and make the necessary arrangements to transfer payments to the Department on or before t…

section .0600 – substitute forms 17 NCAC 01C .0601 APPROVAL REQUIRED FOR SUBSTITUTE FORMS (a) Any person who reproduces a form of the Department for use by a taxpayer shall complete and return the Tax Software Provider Registration Form to enroll with the Department. The informat…

SECTION .0700 - ELECTRONIC FILING OF RETURNS 17 NCAC 01C .0701 electronic filing of returns A taxpayer may file a tax return with the Department of Revenue electronically only when the Department has established and implemented procedures permitting electronic filing of a specifi…

17 NCAC 01C .0702 electronic signature The name and identification number of the taxpayer shall constitute the taxpayer's signature when transmitted as part of a tax return filed electronically by the taxpayer or at the taxpayer's direction. History Note: Authority G.S. 105-262; …

SUBCHAPTER 3B - INHERITANCE TAX SECTION .0100 - GENERAL INFORMATION 17 NCAC 03B .0101 DEFINITIONS History Note: Authority G.S. 105-2 to 105-32; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1993.

17 NCAC 03B .0105 INHERITANCE AND ESTATE TAX WAIVER: FORM A-108 History Note: Authority G.S. 105-25; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1993.

17 NCAC 03B .0106 LOCK BOX RELEASE: FORM A-109 History Note: Authority G.S. 105-23; 105-24; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1999.

17 NCAC 03B .0107 TRANSFERS IN CONTEMPLATION OF DEATH History Note: Authority G.S. 105-2; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; October 30, 1977; Repealed Eff. June 1, 1993.

17 NCAC 03B .0114 MORTGAGES AGAINST REAL PROPERTY: SCHEDULE Z History Note: Authority G.S. 105-21; 105-262; Eff. May 1, 1994; Repealed Eff. January 1, 1999.

SECTION .0300 - EXEMPTIONS AND CLASSES 17 NCAC 03B .0301 GRANDCHILDREN History Note: Authority G.S. 105-4; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1983.

17 NCAC 03B .0302 STEP-GRANDCHILDREN History Note: Authority G.S. 105-4; 105-262; Ingram v. Johnson 260 NC 697, 133 S.E. 2nd 662(1963); Eff. February 1, 1976; Repealed Eff. July 1, 2000.

17 NCAC 03C .0108 EXTENSIONS History Note: Authority G.S. 105-197; 105-236; 105-262; 105-263; Eff. June 1, 1993; Amended Eff. May 1, 2006; August 1, 2002; July 1, 2000; August 1, 1998; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.

SUBCHAPTER 4B - LICENSE TAXES SECTION .0100 - GENERAL ADMINISTRATION 17 NCAC 04B .0101 SEPARATE LICENSE History Note: Authority G.S. 105-33; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .0102 TRANSFER FEE History Note: Authority G.S. 105-33; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 2000.

17 NCAC 04B .0103 SEASONAL BUSINESS History Note: Authority G.S. 105-33; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1986; October 30, 1981; Repealed Eff. July 1, 1990.

17 NCAC 04B .0108 INDIAN RESERVATIONS History Note: Authority G.S. 105-33; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .0109 MAIL-ORDER BUSINESS History Note: Authority G.S. 105-33; 105-262; Eff. June 11, 1977; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997.

17 NCAC 04B .0110 LOCATION WITHIN MILE OF TWO CITIES History Note: Authority G.S. 105-33; 105-262; Eff. June 11, 1977; Repealed Eff. July 1, 1990.

17 NCAC 04B .0203 PART TIME History Note: Authority G.S. 105-36.1; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. December 1, 1997.

17 NCAC 04B .0301 NOT PRORATED History Note: Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 2000.

17 NCAC 04B .0305 DANCES AND ATHLETIC CONTESTS History Note: Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .0306 CIVIC ORGANIZATION AMUSEMENTS History Note: Authority G.S. 105-37.1; 105-40; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; October 30, 1981; June 1, 1979; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 04B .0307 INDIAN RESERVATION History Note: Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .0308 DRAG STRIPS AND GO-CART RACES History Note: Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; December 1, 1997; January 1, 1994; July 1, 1990; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 04B .0309 GO-CART RACES History Note: Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Amended Eff. December 1, 1997; January 1, 1994; July 1, 1990; Repealed Eff. July 1, 2000.

17 NCAC 04B .0313 AGRICULTURAL FAIRS History Note: Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Transferred and Recodified from 17 NCAC 4B .0504 Eff. July 1, 1990; Repealed Eff. January 1, 1994.

17 NCAC 04B .0403 REPORT OF GROSS RECEIPTS TAX History Note: Authority G.S. 105-38; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 2000.

17 NCAC 04B .0404 DETERMINING NUMBER OF VEHICLES History Note: Authority G.S. 105-38; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .0405 EXPECTED CONTRIBUTION History Note: Authority G.S. 105-38; 105-104; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. July 1, 2000.

SECTION .0500 - AMUSEMENTS: CARNIVAL COMPANIES: ETC. 17 NCAC 04B .0501 LOCATION AND DATE History Note: Authority G.S. 105-39; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990.

17 NCAC 04B .0502 NOT PRORATED History Note: Authority G.S. 105-39; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .0503 REPORT OF GROSS RECEIPTS TAX History Note: Authority G.S. 105-39; 105-104; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990.

17 NCAC 04B .0504 AGRICULTURAL FAIRS History Note: Authority G.S. 105-39; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .0313 Eff. July 1, 1990.

17 NCAC 04B .0505 NO ADDITIONAL PRIVILEGE LICENSES History Note: Authority G.S. 105-39; 105-262; Eff. June 11, 1977; Amended Eff. July 1, 1979; Repealed Eff. July 1, 1990.

SECTION .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS 17 NCAC 04B .0601 GROSS RECEIPTS OF $1,000 OR LESS History Note: Authority G.S. 105-41; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .0602 APPRAISALS ONLY History Note: Authority G.S. 105-41; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

17 NCAC 04B .0613 PHYSICIAN: CONSULTANT ON LAB EXAM History Note: Authority G.S. 105-41; 105-262; Eff. February 1, 1976; Repealed Eff. March 14, 1980.