reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter I - THE GOVERNER MOREHEAD SCHOOL › Section .0400 - DISCIPLINE › Section 06I .0404 - DISCIPLINE VIOLATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Violations of school or dormitory rules shall be handled by
					 either established consequences for specific violations or with a referral to
					 the school's Discipline Team. The Discipline Team shall determine the type of
					 discipline most suitable for the violation and if any special circumstances may
					 be considered in this determination.
Authority
					 G.S.
					 115C-288;
					 143B-173(b);
Eff. August 25, 1980;
Amended Eff. September 1, 1990;
Transferred from
					 10A NCAC
					 93 .0404 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter I - THE GOVERNER MOREHEAD SCHOOL › Section .0400 - DISCIPLINE › Section 06I .0405 - DISCIPLINARY ACTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
The Disciplinary Team may implement any of the
					 following:
(1) "Time Out" or
				  "Isolation". A teacher or houseparent may use time out as a method of allowing
				  student to gain control of his or her own behavior. Isolation will require the
				  approval of the appropriate supervisor.
(2) "In-Program Suspension". In-Program
				  Suspension such as the In-School Suspension from 8:00 a.m. to 3:30 p.m. and the
				  in-cottage suspension from 3:30 p.m. to bedtime may last from one to five days.
				  This procedure can only be implemented on the recommendation of the Discipline
				  Team. Students are required to work on classroom assignments during In-School
				  Suspension for credit in classes.
(3) "On-Campus Total Suspension". On-Campus
				  Total Suspension involves removing a student from both academic classes and
				  cottage activities and placing that student in a designated suspension room.
				  This procedure will be used to enable the student to continue academic progress
				  and reflect upon his or her conduct. On-Campus Total Suspension may last more
				  than one program day and up to 48 hours. This procedure can only be implemented
				  by the recommendation of the Discipline Team.
(4) "Home Suspension". Home Suspension is
				  temporarily removing students from school by sending them home for a period not
				  to exceed ten days per school year for the most serious infractions. Suspension
				  is recommended to the Superintendent by the Discipline Team. The Superintendent
				  or his designee is the only person who can suspend a student from school.
				  Parents must attend the required parent conference to reinstate their
				  child.
Authority
					 G.S.
					 114-374;
					 143B-173(b);
Eff. August 25, 1980;
Amended Eff. September 1, 1990; March 9,
					 1981;
Transferred from
					 10A NCAC
					 93 .0405 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter I - THE GOVERNER MOREHEAD SCHOOL › Section .0400 - DISCIPLINE › Section 06I .0406 - REQUEST FOR DETERMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) In
				  accordance with
				  G.S.
				  150B-2(2), any person may
				  request a determination of his or her legal rights privileges, or duties as
				  they relate to laws or rules administered by the Governor Morehead School. All
				  requests must be in writing and contain a statement of the facts prompting the
				  request sufficient to allow for appropriate processing by the Governor Morehead
				  School.
(b) Any person seeking such
				  a determination must exhaust all informal procedures available before
				  requesting a hearing under
				  G.S.
				  150B-23.
(c) All petitions for hearings regarding
				  matters under the control of the Governor Morehead School shall be filed with
				  the Office of Administrative Hearings in accordance with
				  G.S.
				  150B-23 and
				  26 NCAC
				  03 .0103. In accordance with
				  G.S.
				  1A-1, Rule 4(j) 4, the petition shall be
				  served on a registered agent for service of process for the Department of Human
				  Resources.
Authority
					 G.S.
					 143B-10;
					 150B-11;
					 150B-22;
					 150B-23;
Eff. August
					 25, 1980;
Amended Eff. September 1, 1990;
Transferred
					 from 10A
					 NCAC 93 .0406 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter I - THE GOVERNER MOREHEAD SCHOOL › Section .0400 - DISCIPLINE › Section 06I .0407 - APPLICABILITY OF PROCEDURES

Current through Register Vol. 39, No. 2, July 15, 2024
In conducting formal appeals, G.S. 150B, Article 2 and the
					 departmental rules on contested cases, as codified in
					 10A NCAC
					 01B shall be applied.
Authority
					 G.S.
					 115C-288;
					 143B-173(b);
Eff. August 25, 1980;
Amended Eff. September 1, 1990;
Transferred from
					 10A NCAC
					 93 .0407 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0100 - ADMINISTRATIVE PROCEDURES › Section 06J .0102 - ELIGIBILITY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The Department
				  of Health and Human Services, Office of Education Services, North Carolina
				  Schools for the Deaf, shall upon application, admit into the school for the
				  purposes of education all hearing impaired children who are residents of the
				  state, who are between the ages of 6 and 21 years; provided that the Department
				  of Health and Human Services, Office of Education Services, North Carolina
				  Schools for the Deaf, may admit students under the age of six years when in its
				  judgment, such admission will be in the best interests of the applicant and the
				  facilities of the school.
(b) Only
				  those who are bona fide citizens and or residents of North Carolina shall be
				  eligible and entitled to receive free tuition and maintenance.
(c) Non-resident deaf or hard-of-hearing
				  children may be admitted, but in no event shall the admission of non-residents
				  in any way prevent the attendance of any eligible deaf or hard-of-hearing
				  child, resident of North Carolina.
(d) Provided the non-resident child complies
				  with Paragraphs (a) to (c) of this Rule, the child can be admitted to the
				  school if he or she pays the per capita cost as reflected by the school's
				  records.
Authority
					 G.S.
					 115-340;
					 115C-110;
					 115C-111;
					 115C-124;
					 155C-366.1;
143B-10;
					 143B-216.33(a)(2);
Eff. February 1, 1976;
Amended Eff.
					 April 1, 1990;
Transferred from
					 10A NCAC
					 94 .0102 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0100 - ADMINISTRATIVE PROCEDURES › Section 06J .0103 - APPLICATION PROCEDURES

Current through Register Vol. 39, No. 2, July 15, 2024
The following procedures are required to be followed by all
					 children requesting admission to the Office of Education Services Schools for
					 the Deaf:
(1) The parent or guardian
				  shall complete the general application form available at the Division's Central
				  Office, the school's principal office or at any campus office and submit the
				  form to the superintendent, or his delegated representative.
(2) Upon receipt of the application, the
				  school will notify the parent or guardian of the date and time for an
				  evaluation of the child's hearing loss.
(3) As a result of this evaluation, the
				  school shall make a decision concerning the child's admission to the
				  school.
(4) The parents or guardian
				  will be promptly notified of the school's decision.
Authority
					 G.S.
					 115-340;
					 115C-110;
					 115C-111;
					 143B-10;
					 143B-216.33(a)(2);
Eff. February 1, 1976;
Amended Eff. April 1, 1990;
Transferred from
					 10A NCAC
					 94 .0103 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0100 - ADMINISTRATIVE PROCEDURES › Section 06J .0104 - STUDENT FEE

Current through Register Vol. 39, No. 2, July 15, 2024
A student fee of fifty dollars ($50.00) per year is charged
					 residential students and twenty-five dollars ($25.00) per year for day
					 students.
Authority
					 G.S.
					 115C-126.1;
					 143B-216.33(d);
Eff. February 1, 1976;
Transferred from
					 10A NCAC
					 94 .0104 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0100 - ADMINISTRATIVE PROCEDURES › Section 06J .0105 - REFUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A student
				  entering school anytime after December 31st of the school year shall pay
				  one-half of the yearly rate.
(b) If
				  the student pays the annual fee upon entering school and then leaves school on
				  or before December 31st of the school year, one-half of the fee shall be
				  refunded.
(c) A student leaving
				  school at anytime after December 31st of the school year shall not be entitled
				  to any refund.
Authority
					 G.S.
					 115C-126.1;
					 143B-216.33(d);
Eff. February 1, 1976;
Transferred from
					 10A NCAC
					 94 .0105 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0100 - ADMINISTRATIVE PROCEDURES › Section 06J .0106 - DEFINITION

Current through Register Vol. 39, No. 2, July 15, 2024
This statement of policy shall define confidential
					 information as being any personal facts or information pertaining to the
					 student or his family which have been made available to the school for those
					 needs and purposes related to the school's program.
Authority
					 G.S.
					 115C-114;
					 143B-216.33(d);
Eff. February 1, 1976;
Transferred from
					 10A NCAC
					 94 .0106 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0100 - ADMINISTRATIVE PROCEDURES › Section 06J .0107 - CONSENT REQUIRED FROM STUDENT OR PARENT

Current through Register Vol. 39, No. 2, July 15, 2024
Confidential information concerning a student will not be
					 made available to any individual or agency outside the school without the
					 consent of the parent, legal guardian or the student if 18 years of age or
					 older.
Authority
					 G.S.
					 115C-114;
					 143B-216.33(d);
Eff. February 1, 1976;
Transferred from
					 10A NCAC
					 94 .0107 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0100 - ADMINISTRATIVE PROCEDURES › Section 06J .0108 - CONSENT REQUIRED FROM FORMER STUDENT OR PARENT

Current through Register Vol. 39, No. 2, July 15, 2024
Confidential information related to a former student is not
					 to be divulged or sent to any agency or individual requesting such information
					 without the consent of the former student if 18 or more years of age or his
					 parent or legal guardian.
Authority
					 G.S.
					 115C-114;
					 143B-216.33(d);
Eff. February 1, 1976;
Transferred from
					 10A NCAC
					 94 .0108 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0100 - ADMINISTRATIVE PROCEDURES › Section 06J .0109 - USE OF SCHOOL'S RECORDS FOR RESEARCH

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The
				  superintendent or his delegated representative must approve the use of school
				  records for research or training purposes. If permission is granted for
				  research, the identity of the student and his family must be
				  concealed.
(b) Individuals or
				  groups who wish to observe, interview or conduct any type of research or
				  evaluation must also obtain permission from the superintendent or his delegated
				  representative.
Authority
					 G.S.
					 115C-114;
					 143B-10(a),(e),(f),(j);
					 143B-216.33;
Eff.
					 February 1, 1976;
Amended Eff. April 1, 1990;
Transferred from
					 10A NCAC
					 94 .0109 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0100 - ADMINISTRATIVE PROCEDURES › Section 06J .0110 - AVAILABILITY OF RECORDS TO STAFF MEMBERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Confidential treatment of files by staff members is mandatory.
(b) Records and files are available for use
				  by staff members at the discretion of those responsible for keeping the files.
				  Information gained about students or parents is not to be discussed or divulged
				  to other staff members or any other person except as authorized in
				  G.S.
				  115C-114.
(c) Volunteers, practice teachers or teacher
				  trainees are not to have access to confidential and personal files.
(d) All discussions concerning confidential
				  information are to be held in private.
Authority
					 G.S.
					 115C-114;
					 143B-216.33(d);
Eff. February 1, 1976;
Amended Eff. September 1, 1990;
Transferred from
					 10A NCAC
					 94 .0110 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0200 - STUDENT RULES › Section 06J .0201 - HOME VISITS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) All students
				  must sign out with the dormitory director on leaving and sign in on
				  returning.
(b) Students must have
				  their parent's permission to be picked up or travel with someone other than the
				  parents for going home purposes.
Authority
					 G.S.
					 143B-216.33;
Eff. February 1,
					 1976;
Recodified from
					 10 NCAC
					 23B .0101 Eff. May 31, 1991;
Transferred from
					 10A NCAC
					 94 .0201 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0200 - STUDENT RULES › Section 06J .0202 - VISITS TO OTHER STUDENT'S HOMES

Current through Register Vol. 39, No. 2, July 15, 2024
Students are permitted to go home with other students with
					 written permission from parents of both students.
Authority
					 G.S.
					 143B-10(a),(e),(j);
					 143B-216.33(a)(2),(d);
Eff. February 1, 1976;
Amended Eff. April 1, 1990;
Recodified from
					 10 NCAC
					 23B .0102 Eff. May 31, 1991;
Transferred from
					 10A NCAC
					 94 .0202 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0200 - STUDENT RULES › Section 06J .0203 - REIMBURSEMENT FOR DAMAGED PROPERTY

Current through Register Vol. 39, No. 2, July 15, 2024
A student who damages or defaces state property will be
					 required to pay for repair or replacement of such property. Also, disciplinary
					 action could be taken if deemed necessary by the
					 administration.
Authority
					 G.S.
					 115C-523;
					 143B-216.33(d);
Eff. February 1, 1976;
Recodified from
					 10 NCAC
					 23B .0401 Eff. May 31, 1991;
Transferred from
					 10A NCAC
					 94 .0203 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0200 - STUDENT RULES › Section 06J .0204 - ALCOHOLIC BEVERAGES

Current through Register Vol. 39, No. 2, July 15, 2024
The possession or use of any alcoholic beverage is
					 prohibited.
Authority
					 G.S.
					 143B-216.33;
Eff. February 1,
					 1976;
Recodified from
					 10 NCAC
					 23B .0402 Eff. May 31, 1991;
Transferred from
					 10A NCAC
					 94 .0204 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0200 - STUDENT RULES › Section 06J .0205 - DRUGS

Current through Register Vol. 39, No. 2, July 15, 2024
The possession or use of any drugs, except for
					 over-the-counter drugs or those prescribed by a medical doctor, is
					 prohibited.
Authority
					 G.S.
					 143B-216.33;
Eff. February 1,
					 1976;
Recodified from
					 10 NCAC
					 23B .0403 Eff. May 31, 1991;
Transferred from
					 10A NCAC
					 94 .0205 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0200 - STUDENT RULES › Section 06J .0206 - TOBACCO PRODUCTS

Current through Register Vol. 39, No. 2, July 15, 2024
The possession or use of tobacco products is prohibited,
					 except in designated smoking areas.
Authority
					 G.S.
					 143B-10(a),(e),(j);
					 143B-216.33(a)(2),(d);
Eff. February 1, 1976;
Amended Eff. April 1, 1990;
Recodified from
					 10 NCAC
					 23B .0404 Eff. May 31, 1991;
Transferred from
					 10A NCAC
					 94 .0206 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0200 - STUDENT RULES › Section 06J .0207 - LEAVING CAMPUS

Current through Register Vol. 39, No. 2, July 15, 2024
The superintendent or his authorized representative shall
					 determine the hours during which students are authorized to leave campus. The
					 superintendent or his authorized representative shall determine social
					 regulations for the students.
Authority
					 G.S.
					 143B-10(a),(e),(j);
					 143B-216.33(a)(2),(d);
Eff. February 1, 1976;
Amended Eff. April 1, 1990;
Recodified from
					 10 NCAC
					 23B .0406 Eff. May 31, 1991;
Transferred from
					 10A NCAC
					 94 .0207 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0200 - STUDENT RULES › Section 06J .0208 - EXPULSION

Current through Register Vol. 39, No. 2, July 15, 2024
The superintendent or his authorized representative shall
					 have the authority to regulate student expulsion standards for violation of
					 .0401 to .0404, of this Section and any other unacceptable behavior. Procedures
					 specified in
					 G.S.
					 115C-112 are hereby adopted by reference
					 pursuant to
					 G.S.
					 150B-14(c).
Authority
					 G.S.
					 115C-111;
					 115C-112;
					 143B-10(a),(e),(j);
					 143B-216.33(a)(2),(d);
Eff. February 1, 1976;
Amended Eff. April 1, 1990;
Recodified from
					 10 NCAC
					 23B .0407 Eff. May 31, 1991;
Transferred from
					 10A NCAC
					 94 .0208 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter J - NORTH CAROLINA SCHOOLS FOR THE DEAF › Section .0300 - PERSONNEL › Section 06J .0301 - AUTHORITY OF CLASSROOM TEACHERS/DORMITORY PERSONNEL

Current through Register Vol. 39, No. 2, July 15, 2024
Teachers and house parents may make rules or arrangements
					 necessary to provide the best atmosphere for learning and the well being of the
					 students in the classroom and dormitory. All rules and arrangements are to be
					 consistent with the approved policies and philosophy of the Office of Education
					 Services Schools for the Deaf.
Authority
					 G.S.
					 115C-307;
					 143B-10(a),(e),(j);
					 143B-216.33(a)(2),(d);
Eff. February 1, 1976;
Amended Eff. April 1, 1990;
Recodified from
					 10 NCAC
					 23B .0408 Eff. May 31, 1991;
Transferred from
					 10A NCAC
					 94 .0301 Eff. June 1,
					 2011.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter K - EDUCATION SERVICES FOR THE DEAF AND BLIND (EDSB) › Section 06K .0101 - EXPIRED - SCHOOL SECURITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  115C-150.13; N.C. Constitution, Article IX,
				  Sec. 5;
Interim Rule status conferred Eff. June 27, 2018, pursuant
				  to S.L. 2018-114, sec. 27.(b);
Emergency Adoption Eff. August 20,
				  2019;
Emergency Adoption Expired Eff. November 19,
				  2020.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter K - EDUCATION SERVICES FOR THE DEAF AND BLIND (EDSB) › Section 06K .0102 - EXPIRED - DUE PROCESS FOR EXCEPTIONAL CHILDREN STUDENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  115C-150.13; N.C. Constitution, Article IX,
				  Sec. 5;
Interim Rule status conferred Eff. June 27, 2018, pursuant
				  to S.L. 2018-114, sec. 27.(b);
Emergency Adoption Eff. August 20,
				  2019;
Emergency Adoption Expired Eff. December 6,
				  2019.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter K - EDUCATION SERVICES FOR THE DEAF AND BLIND (EDSB) › Section 06K .0103 - EXPIRED - NC STANDARD COURSE OF STUDY, OCCUPATIONAL COURSE AND EXTENDED CONTENT STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  115C-150.13; N.C. Constitution, Article IX,
				  Sec. 5;
Interim Rule status conferred Eff. June 27, 2018, pursuant
				  to S.L. 2018-114, sec. 27.(b);
Emergency Adoption Eff. August 20,
				  2019;
Emergency Adoption Expired Eff. November 19,
				  2020.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter K - EDUCATION SERVICES FOR THE DEAF AND BLIND (EDSB) › Section 06K .0104 - PLACEMENT PROCEDURES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) For purposes of
				this Section, "State residential school(s)" means the North Carolina School for
				the Deaf, the Eastern North Carolina School for the Deaf, or the Governor
				Morehead School for the Blind.
(b)
				Education Services for the Deaf and Blind (ESDB) is the division within the
				Department of Public Instruction responsible for managing the administration of
				the State residential schools.
(c)
				All contact concerning possible admission to a State residential school must be
				initiated by the local education agency (LEA), as defined in
				G.S.
				115C-106.3(11), or local
				school public school unit, as defined in
				G.S.
				115C-5(7a), where the
				student seeking admission to a residential school is domiciled or that the
				student attends.
(d) The student's
				Individual Education Program (IEP) team established under the 2004 Individuals
				with Disabilities Education Improvement Act,
				20 U.S.C.
				1400, et seq., as amended, and federal
				regulations adopted under that Act, shall permit the ESDB to:
(1) participate in discussions and decisions
				about the least restrictive environment for student in accordance with
				G.S.
				115C-107.2(b)(2);
(2) review any information or documents that
				the LEA or local public school unit, submits in support of its request for
				admission; and
(3) observe the
				student referred in multiple settings, including the student's classroom,
				cafeteria, and a non-structured settings.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 06 - ELEMENTARY AND SECONDARY EDUCATION › Subchapter K - EDUCATION SERVICES FOR THE DEAF AND BLIND (EDSB) › Section 06K .0105 - WEAPONS PROHIBITED ON SCHOOL PROPERTY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) No
				employee or other person shall carry, or engage another person to carry,
				whether openly or concealed, an unauthorized weapon as defined in Paragraph (b)
				of this Rule, on to residential school property at any time, except as
				authorized by Paragraph (d) this Rule.
(b) "Unauthorized weapon" is defined as any
				weapon listed in
				G.S.
				14-269.2(b) through
				(e).
(c) "Residential school property" is defined
				as any building, bus, school campus, grounds, recreational area, athletic
				field, or other property owned, used, or operated by the North Carolina School
				for the Deaf, the Eastern North Carolina School for the Deaf, or the Governor
				Morehead School for the Blind.
(d)
				This Rule shall not apply to weapons or persons listed in
				G.S.
				14-269.2(g)(1), (1a), (2), and
				(7).
(e) Any employee who is aware that an
				unauthorized weapon has been carried onto residential school property must
				immediately notify the school director.
(1)
				Violation of this Rule may subject the employee to disciplinary action up to
				and including dismissal.
(2) The
				school director shall immediately report violations of this Rule to law
				enforcement.
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 07 - NORTH CAROLINA STANDARDS BOARD FOR PUBLIC SCHOOL ADMINISTRATION › Section .0100 - CERTIFICATION › Section 07 .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  115C-290.5(a)(6);
Eff. January 1, 1998;
Repealed Eff. August 27, 2006 pursuant to
				  G.S.
				  150B-21.7 (see S.L. 2006-264, s.
				  56).
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 07 - NORTH CAROLINA STANDARDS BOARD FOR PUBLIC SCHOOL ADMINISTRATION › Section .0200 - EXAMINATION PROCEDURES › Section 07 .0201-.0202

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  115C-290.5(a)(6);
Temporary Adoption Eff. January 1, 1998;
Eff. July 1,
				  1998;
Repealed Eff. August 27, 2006 pursuant to
				  G.S.
				  150B-21.7 (see S.L. 2006-264, s.
				  56).
North Carolina Administrative Code › Title 16 - EDUCATION › Chapter 07 - NORTH CAROLINA STANDARDS BOARD FOR PUBLIC SCHOOL ADMINISTRATION › Section .0300 - RULE MAKING PROCEDURES › Section 07 .0301-.0303

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  115C-290.5(a)(6);
				  150B-4;
				  150B-20;
				  150B-21.2;
Temporary
				  Adoption Eff. January 1, 1998;
Eff. July 1, 1998;
Repealed Eff. August 27, 2006 pursuant to
				  G.S.
				  150B-21.7 (2006-264, s.
				  56).
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter A - ORGANIZATION OF THE DEPARTMENT › Section 01A .0101 - LOCATION

Current through Register Vol. 39, No. 2, July 15, 2024
The North Carolina Department of Revenue is located in the Revenue
											  Building, 501 N. Wilmington Street, Raleigh, North Carolina. The mailing address is P.O. Box 25000, Raleigh,
											  North Carolina 27640.
Authority
											  G.S.
											  143B-10;
											  143B-217 to
											  143B-220;
Eff. February 1, 1976;
Amended Eff. January 1, 1994;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter A - ORGANIZATION OF THE DEPARTMENT › Section 01A .0102-.0105

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-260;
											  143B-10;
											  143B-217 to
											  143B-221;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter B - PERSONNEL RULES › Section 01B .0101-.0102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-259;
											  105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0100 - DEFINITIONS › Section 01C .0101 - STATE DEFINED

Current through Register Vol. 39, No. 2, July 15, 2024
When used in this Title, "state" shall mean the State of North
													 Carolina.
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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0100 - DEFINITIONS › Section 01C .0102 - SECRETARY DEFINED

Current through Register Vol. 39, No. 2, July 15, 2024
When used in this Title, "secretary" shall mean the Secretary of
													 Revenue of the State of North Carolina.
Authority
													 G.S.
													 105-262;
													 143B-220;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0100 - DEFINITIONS › Section 01C .0103 - DEPUTY SECRETARY DEFINED

Current through Register Vol. 39, No. 2, July 15, 2024
When used in this Title, "deputy secretary" shall mean the Deputy
													 Secretary of Revenue of the State of North Carolina.
Authority
													 G.S.
													 105-260;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0100 - DEFINITIONS › Section 01C .0104 - DEPARTMENT DEFINED

Current through Register Vol. 39, No. 2, July 15, 2024
When used in this Title, "department" or "Department of Revenue"
													 shall mean the North Carolina Department of Revenue.
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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0200 - TAXPAYER HEARING BEFORE THE SECRETARY › Section 01C .0201-.0203

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241.1;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Repealed Eff. February 1, 2008.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0200 - TAXPAYER HEARING BEFORE THE SECRETARY › Section 01C .0204 - REPEALED - LOCATION OF HEARING

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0200 - TAXPAYER HEARING BEFORE THE SECRETARY › Section 01C .0205 - REPEALED - FAILURE TO APPEAR

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. February 1, 2008.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0200 - TAXPAYER HEARING BEFORE THE SECRETARY › Section 01C .0206 - REPEALED - SECRETARY'S DECISION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0301 - EXPIRED - PROOF OF TAX CLAIM: BANKRUPTCY/RECEIVERSHIP

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Expired Eff. September 1, 2016 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0302-.0303

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0304 - EXPIRED - PROOF OF TAX CLAIM: ESTATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241;
													 105-262;
Eff. February 1, 1976;
Expired
													 Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0305 - REPEALED - APPLICATION FOR HEARING

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. February 1, 2008.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0306 - REPEALED - NOTICE OF TAX HEARING

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0307 - WAIVER OF TIME LIMITATION

Current through Register Vol. 39, No. 2, July 15, 2024
Pursuant to
													 G.S.
													 105-241.9 a taxpayer may make a written waiver of any time limitations for
													 assessments under G.S.
													 105-241.8 by filing a waiver of time limitation (Gen. Form 59). Such waiver
													 shall contain the date for such waiver and the signatures of the secretary and the taxpayer or his agent or
													 fiduciary.
Authority
													 G.S.
													 105-241.9;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 1, 2008;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0308 - REPEALED - WARRANT FOR TAX COLLECTION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-242;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Repealed Eff. July 1, 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0309-.0311 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-242;
													 105-262;
Eff. February 1, 1976;
Expired
													 Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0312 - REPEALED - NOTICE OF SALE OF REAL ESTATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-242;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0313-.0315 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-242;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Expired Eff. September 1, 2016 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0316 - CLAIM FOR TAX REFUND

Current through Register Vol. 39, No. 2, July 15, 2024
If a taxpayer believes he has overpaid his taxes, he may file a
													 claim for refund (Form NC-19) within the period established under
													 G.S.
													 105-241.6. The taxpayer shall therein provide the department with the basis
													 of his claim and any other necessary information.
Authority
													 G.S.
													 105-241.7;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 1, 2008; January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0317 - REPEALED - TAX REFUND

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-266.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. February 1, 2008.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0318 - COUNTY REPORT OF ASSESSED VALUATION AND LEVIES

Current through Register Vol. 39, No. 2, July 15, 2024
In order for the Department to make allotments to local units of
													 government and to prepare required reports, each county shall file an annual report of valuation and taxes
													 with the Department (Form TR-1). Such report shall include the types of taxable real and personal property in
													 the local unit, information on reappraisals, levies and tax rates, and the collection of license taxes,
													 occupancy and meal taxes, and other locally administered taxes. Upon completion the form shall be returned to
													 the Tax Research Division of the Department of Revenue.
Authority
													 G.S.
													 105-256;
													 105-262;
													 105-472;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0319 - MUNICIPAL REPORT OF ASSESSED VALUATION AND LEVIES

Current through Register Vol. 39, No. 2, July 15, 2024
In order for the Department to make allotments to local units of
													 government and to prepare required reports, each municipality shall file an annual report of valuation and
													 taxes with the Department (Form TR-2). Such report shall include the types of taxable real and personal
													 property in the local unit, levies and tax rates, and collections of license taxes, occupancy and meals
													 taxes, and other locally administered taxes. Upon completion the form shall be returned to the Tax Research
													 Division of the Department of Revenue.
Authority
													 G.S.
													 105-256;
													 105-262;
													 105-472;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0320 - POWER OF ATTORNEY

Current through Register Vol. 39, No. 2, July 15, 2024
If a taxpayer elects to appoint another as his attorney, he may do
													 so by filing a power of attorney form with the department (Gen. Form 58).
Authority
													 G.S.
													 105-128;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0321 - REPEALED - ORDER TO MAKE RECORDS AVAILABLE FOR INSPECTION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-258;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0322 - FORMS AND REQUIRED ACCOUNT IDENTIFICATION INFORMATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) All North Carolina tax and
											  Department of Revenue forms referenced in Title 17 of the North Carolina Administrative Code are available at
www.dornc.com
or by calling 1-877-252-3052. Federal income tax forms are
											  available at
www.irs.gov
.
(b)
											  All returns, reports, schedules, and correspondence filed with the Department shall contain the taxpayer's
											  North Carolina identification number, federal employer identification number, or social security number, or
											  combination thereof as required, to verify the identity of the taxpayer.
Authority
													 G.S.
													 105-251;
													 105-252;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. May 1, 2016; January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0300 - GENERAL ADMINISTRATIVE FORMS › Section 01C .0323 - REPEALED - FEE FOR REPORTS, DOCUMENTS, I.E., TAX FORMS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-257;
													 105-262;
Eff. November 1, 1991;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0400 - INTEREST REQUIREMENTS › Section 01C .0401 - REPEALED - GENERAL PROVISIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241.1;
													 105-262;
Eff. November 9, 1977;
Repealed Eff. January 1, 1983.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0400 - INTEREST REQUIREMENTS › Section 01C .0402 - REPEALED - ESTABLISHED INTEREST RATES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241.1;
													 105-262;
Eff. November 9, 1977;
Amended
													 Eff. February 3, 1992; January 1, 1990; January 1, 1989; February 1, 1988;
Repealed Eff. January
													 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0501 - FORM OF PAYMENT

Current through Register Vol. 39, No. 2, July 15, 2024
This Section sets forth the rules to be used by the North Carolina
													 Department of Revenue in the administration of
													 G.S.
													 105-241 empowering the Secretary of Revenue to require that tax payments be
													 remitted in a specific form. If there is a conflict between these Rules and any other rules applicable to
													 specific form of payment, these Rules shall govern.
Authority
													 G.S.
													 105-241;
													 105-262;
Eff. October 1, 1993;
Pursuant
													 to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0502 - METHOD OF PAYMENT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Methods. -- Tax payments, including penalty
											  and interest, shall be made by cash, warrant, uncertified check, certified check, money order, or another
											  instrument freely negotiable at par through the Federal Reserve System. The Department shall notify the
											  taxpayer at least 30 calendar days in advance if a specific method is to be required.
(b) U.S. Institutions and Currency. -- Checks, money orders, or other
											  instruments shall be drawn on U.S. financial institutions in U.S. dollars and cents.
(c) Certified Funds. -- Checks that have been returned to the Department
											  due to insufficient funds in a taxpayer's account at a financial institution or the nonexistence of a
											  taxpayer's account at a financial institution shall be repaid to the Department with certified funds when the
											  penalty required by G.S.
											  105-236(1) applies. A certified funds payment is a form of
											  payment that is guaranteed by the financial institution certifying the funds.
Authority
													 G.S.
													 105-241;
													 105-236(1); 105 262;
Eff. October
													 1, 1993;
Amended Eff. July 1, 2000;
Readopted Eff. July 1,
													 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0504 - REPEALED - WHEN PAYMENT BY EFT IS REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-163.40;
													 105-242;
													 105-262;
Eff. October 1, 1993;
Amended
													 Eff. May 1, 1995; March 1, 1995; November 1, 1994;
Temporary Amendment Eff. December 20,
													 1995;
Amended Eff. July 1, 2000; April 1, 1997; October 1, 1996;
Repealed Eff. July
													 1, 2017.