PUBLISHED

N.C.G.S. § 105-449.104

Use of name and account number on return.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

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).)