{"data":{"id":"us-nc/n.c.-gen.-stat.-105-258.3","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-258.3","heading":"Power of attorney.","body":"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).)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-258.3.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"a7bdcee4f58930900a188925ee9b50db730c2924d20ecb4abd8a2d2a43ec9758","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-258.2","next":"us-nc/n.c.-gen.-stat.-105-259"},"notice":"GroundRules: Original legal text. Not legal advice."}