North Carolina § 135-48 - 49. IRC Sections 6055 and 6056 regulatory reporting.
Full text of North Carolina North Carolina General Statutes § 135-48 — 49. IRC Sections 6055 and 6056 regulatory reporting., with citation guidance and answers to common questions.
§ 135-48. 49. IRC Sections 6055 and 6056 regulatory reporting.
The Plan shall be responsible for reporting coverage for retirees and coverage for direct bill members, except for individuals participating in Consolidated Omnibus Budget Reconciliation Act (COBRA) coverage, as required by Section 6055 of the Internal Revenue Code. The Plan shall provide employing units with access to Plan data necessary for employing units to meet filing requirements under Sections 6055 and 6056 of the Internal Revenue Code. The Plan may facilitate the availability of a reporting solution; however, the employing unit is responsible for paying all costs associated with the use of any reporting solution made available by the Plan. History (2016-104, s. 7.) Editor's Note. - Session Laws 2016-104, s. 9, made this section effective July 22, 2016, and applicable to contracts entered into on or after that date. PART 5. COVERAGE MANDATES AND EXCLUSIONS; OTHER MANDATES.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 135-48
What does North Carolina General Statutes § 135-48 cover?
Section 135-48 ("49. IRC Sections 6055 and 6056 regulatory reporting.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 135-48?
A common citation format is "North Carolina General Statutes § 135-48" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 135-48 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.