17 NCAC 01C .0104         DEPARTMENT DEFINED

When used in this Title, "department" or "Department of Revenue" shall mean the North Carolina Department of Revenue.

History Note:        Authority G.S. 105-262; 143B‑217;

Eff. February 1, 1976;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.