GroundRules
N.C. Gen. Stat. § 105-449.104: Use of name and account number on return.
Where this section sits in the code
- SUBCHAPTER V. MOTOR FUEL TAXES.
- Article 36C. Gasoline, Diesel, and Blends.
- Part 4. Payment and Reporting.
When a transaction with a person licensed under this Article is required to be reported on a return, the return must state the licensee's name and the account number used by the Department to identify the licensee. The name of a licensee and the licensee's account number is stated on the lists compiled under G.S. 105-449.77. (1995 (Reg. Sess., 1996), c. 647, s. 37; 2017-204, s. 4.5(k).)
Collected 2026-08-27T18:15:52Z. Source file · JSON