18 N.C. Admin. Code 7B.0309
Current through Register Vol. 39, No. 11, December 2, 2024
Section 07B .0309 - FORM PREPARER SIGNATURE REQUIREDA form preparer signing for a technology provider or other business entity shall:
(1) sign in the space provided for a preparer's signature on a form; or (2) document and note "form preparer" next to the signature in the space provided for a preparer's signature on a form.18 N.C. Admin. Code 07B .0309
Authority G.S. 10B-4; 10B-125; 10B-126; 10B-134.17; 10B-134.19; 10B-134.21;
Adopted by North Carolina Register Volume 38, Issue 17, March 1, 2024 effective 7/1/2024.