17 N.C. Admin. Code 6B.3804

Current through Register Vol. 39, No. 13, January 2, 2025

Section 06B .3804 - DEPOSIT OF PAYMENT

When a payment is received by the Department of Revenue for less than the correct tax, penalty, and interest due and the payment includes the statement, "paid in full" or other similar statements, the payment will be deposited as required by G.S. 147-77.

17 N.C. Admin. Code 06B .3804

Authority G.S. 39-13.6; 105-154; 105-262;
Eff. June 1, 1990;
Amended Eff. June 1, 1993; October 1, 1991; February 1, 1991;
Readopted Eff. May 1, 2016.

Authority G.S. 105-154; 105-262;
Eff. June 1, 1990;
Amended Eff. June 1, 1993; October 1, 1991; February 1, 1991.

Amended by North Carolina Register Volume 30, Issue 23, June 1, 2016 effective 5/1/2016.