The Secretary of Revenue may adopt rules to implement this Chapter. The State Controller may adopt rules to implement this Chapter.
N.C. Gen. Stat. § 105A-16
Rules
1979, c. 801, s. 94; 1997-490, s. 1.
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.