GroundRules
N.C. Gen. Stat. § 105-258.3: Power of attorney.
Where this section sits in the code
- Article 9. General Administration; Penalties and Remedies.
The Secretary of Revenue may require a proper power of attorney of each and every agent for any taxpayer. (1939, c. 158, s. 217; 1973, c. 476, s. 193; 2019-169, s. 6.6(a), (b).)
Collected 2026-08-27T18:15:52Z. Source file · JSON