The Secretary of Revenue may require a proper power of attorney of each and every agent for any taxpayer.
N.C. Gen. Stat. § 105-258.3
Power of attorney
1939, c. 158, s. 217; 1973, c. 476, s. 193; 2019-169, s. 6.6(a), (b).
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.