2010 North Carolina Code
Chapter 105 Taxation.
Article 36C - Gasoline, Diesel, and Blends.
105-449.104. Use of name and account number on return.
105‑449.104. Use of name and account number on return.
When a transaction with a person licensed under this Article is required to be reported on a return, the return must state the license holder's name and the account number used by the Department to identify the license holder. The name of a license holder and the license holder's account number is stated on the lists compiled under G.S. 105‑449.77. (1995 (Reg. Sess., 1996), c. 647, s. 37.)
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